The assessor shall complete the roll on or before September 1, annually. (a) He shall make an affidavit thereon that: (1) He has diligently attempted to ascertain all taxable property; (2) All taxable property has been assessed on the roll according to his best judgment, information and belief, at its cash value; (3) He has not maliciously imposed any unjust assessment; (4) He has not knowingly allowed anyone to escape a just assessment;
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(5) He has complied with and duly performed all duties imposed on the assessor by law. (b) Failure to make such affidavit or any affidavit shall not affect the validity of the assessment. (c) The assessor may require such an affidavit from his deputies or any of them. SOURCE: GC § 19327. 2017 NOTE: Subsection/subitem designations added pursuant to authority granted by 1 GCA § 1606.