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The ability to enter land is subject to several qualifications and limitations, as described within the foregoing statutes.
After the period to hear grievances has passed, the final assessment roll is effective July 1.
Property owners have the right to a review of their assessment for the current tentative roll completed by the Assessor.
The status of the property on that date is the basis for the next year's tax.
All regular mailings from the Assessor and the real estate property tax bills will be mailed to the owner of record as of the tax control date of December 31st.