Q Relating to personal property asset lists under Section 27-35-23, who is given the final authority to accept or decline an asset list given by the taxpayer to the tax assessor?

A Section 27-35-23 requires taxpayers to furnish a list of taxable personal property to the tax assessor. While the tax assessor has the authority to accept or decline a personal property list given by a taxpayer, the final assessment rolls must be approved by an order of the board of supervisors and entered on the minutes. (Attorney General’s Opinion to Garner, November 27, 2012)