59-2-303. General duties of county assessor.
(1) Before May 22 each year, the county assessor shall: ascertain the names of the owners of all property that is subject to taxation by the county; except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and conduct the review process described in Section. 59-2-303.2 No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.
(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.
(3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section. 59-2-301
(4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Sectionfor the county assessor to meet the requirements of Section. 59-2-703 59-2-303.1