(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.

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(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 § 2; 1991 c.96 § 7; 1991 c.459 § 204]

[1955 c.709 § 16; 1967 c.293 § 38; 1969 c.520 § 38; repealed by 1971 c.377 § 12]

[Amended by 1955 c.591 § 1; 1961 c.590 § 3; renumbered 291.342]

[Amended by 1953 c.323 § 3; 1955 c.34 § 1; 1955 c.591 § 2; 1961 c.590 § 4; renumbered 291.344]

[Amended by 1961 c.590 § 5; renumbered 311.657]

[Repealed by 1953 c.705 § 2]

[Renumbered 311.658]

(Penalties)