List of taxable real estate, how made—Examination of witnesses and register of deeds records.
Section 52
SEC. 52. List of taxable real estate, how made—Examination of witnesses and register of deeds records.—The city assessor shall make the list of the taxable real estate in the city by districts, and the names of the owners in each district shall be arranged in the order of the lot and block numbers with a brief description opposite each such name of the property owned by such owners and the cash value thereof. In making this list, the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his authorized representatives are empowered to enter upon the real estate for the purpose of examining and measuring the same, and to summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate in each district and its cash value. It shall be the duty of the city assessor so far as is necessary, to examine the records of the office of the register of deeds showing the ownership of real estate in the city.