Q Where a leasehold interest in state-owned property has escaped taxation, may the assessment be corrected by the board of supervisors within the time period specified in Section 27-35-143?

A The county is authorized under Section 27-35-143 to correct the current assessment roll to reflect the taxable interest in the leasehold, but is prohibited under Section 27-35-155 from collecting back taxes on the property, since it is state-owned property. (Attorney Generalís Opinion to Marshall, dated February 21, 2012)