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In levying, collecting and enforcing local assessments for local improvements, the following shall apply:

A. Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries of the property, or by lots, blocks and addition or subdivision names, or by metes and bounds or reference to the volume and page or document number of any public record of Jackson County where the description may be found, or by designation of tax lot number referring to a record kept by the Assessor of descriptions of real property of Jackson County, which record shall constitute a public record, or in any other manner as to cause the description to be capable of being made certain. Initial letters, abbreviations, figures, fractions and exponents, to designate the township, range, section or part of a section, where the number of any lot or block or part, or any distance, course, bearing or direction, may be implied in any description of real property.

B. If the owner of any land is unknown, the land may be assessed to “unknown owner,” or “unknown owners.” If the property is correctly described, no final assessment shall be invalidated by a mistake in the name of the owner of the real property assessed or by the omission of the name of the owner or the entry of a name other than that of the true owner. Where the name of the true owner, or the owner of record, of a partial of real property is given, the final assessment shall not be held invalid on account of any error or irregularity in the description if the description would be sufficient in a deed of conveyance from the owner, or such that, in a suit to enforce a contract to convey, employing such description a court of equity would hold it to be good and sufficient.

C. Any description of real property that conforms substantially to the requirements of this section shall be a sufficient description in all proceedings of assessment relating or leading to a final assessment for a local improvement, foreclosure and sale of delinquent assessments, and in any other proceeding related to or connected with levying, collecting and enforcing final assessment for special benefits to the property.