11-12-400 Determination of charges.
   All assessments shall be made by the commissioner from reports of regularly qualified field assessors or rate-takers.
(Prior code § 185-35; Amend Coun. J. 12-4-02, p. 99026, § 1.12; Amend Coun. J. 12-2-09, p. 78837, Art. 5, § 5)