Section 555. Changes in descriptions of real property on final assessment rolls  


Latest version.
  • The tax levying body of each municipal corporation other than  a
      school  district shall examine any final assessment roll properly before
      such body for its action, confirmation or review  and  shall  make  such
      changes  in  the  descriptions  of  real property as may be necessary to
      render them sufficiently definite for  the  purpose  of  enforcement  of
      collection of taxes by tax sale.  If a sufficiently definite description
      cannot be obtained for the tax levy of the current year, the board shall
      cause  the  same to be obtained for the tax levy of the succeeding year.
      The real property shall not be taxed until such description is obtained,
      and it shall then be taxed for the year omitted in the  manner  provided
      for taxing omitted property.