§ 3-2-5. Review and investigation of returns of property subject to taxation by city; report of unlisted property.  


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  • The director shall review the lists of property subject to taxation by the city contained in all returns required by this chapter. If the director shall suspect that any list is incorrect or that a taxpayer has failed to include in the return property subject to taxation by the city, he shall cause an investigation to be made thereof. Thereafter the director may correct and/or make an assessment of the property listed or previously unlisted.