Southern Pac. Ry. Co. v. State

OPINION OF THE COURT

BICKLEY, C. J.

There is no dispute as to the facts, and but one legal question involved in this case.

Does section 233, c. 133, Laws 1921, require a county-treasurer, who discovers that real estate has been omitted in the assessment of any year or number of years, to place said real estate upon the assessment roll for all the omitted years including those in excess of 5 years?

The material portion of said section is as follows:

“If the assessor shall, at any time before the delivery of the assessment roll to the county treasurer, discover that any personal property has been…