Declaration to be made by persons acquiring or improving real estate.
Section 35
SEC. 35. Declaration to be made by persons acquiring or improving real estate.—It shall be the duty, of each person who, at any time, acquires real estate in the city, and of each person who constructs or adds to any improvements on real estate owned by him in the city, to prepare and present to the city assessor ex-officio within a period of sixty clays next succeeding such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acquired or the improvement constructed or addition made by him and a description of such property sufficient to enable the city assessor readily to identity the same. Any person having acquired real estate who fails to make and present the declaration herein required within the said period of sixty days shall be deemed to have waived his right to notice of the assessment of such property and the assessment of the same in the name of its former owner shall in all cases be valid and binding on all persons interested and for all purposes, as though the same has been assessed in the name of its present owner.