Q The county cleaned up a piece of property under Section 19-5-105, and the costs were erroneously assessed to another parcel owned by the same person. Both parcels were subsequently sold at the tax sale and redeemed, but the assessment was not included for either parcel. May the county now add the cleanup assessment on the current tax roll, as the same landowner still owns the subject property?

A Yes. Under Section 27-35-155, a tax assessor may assess any property that has escaped taxation by way of additional assessments for a previous year or years for a period of seven (7) years from the date when their right to do so first accrued. (Attorney Generalís Opinion to Munn, August 17, 2012)