Opinion No. (1988)

Dear Senate Taylor,

¶ 0 The Attorney General has received your request for an official opinion asking, in effect:

1. May a county assessor assess the value of personal property without notification to the taxpayer?

2. May a county assessor apply a penalty to an assessment without notifying the taxpayer?

3. Should only the taxpayers who turn in accurate and timely itemizations of personal property be assessed?

I

¶ 1 In your first question you ask whether a county assessor may assess the value of personal property without notification to the taxpayer.

¶ 2 In answering your question, it should first be…