Any person, corporation, association or other owner of real property, subject to the
payment of property tax, who shall hereafter erect any building or structure, or who
shall add to, enlarge, move, alter, convert, extend, raze or demolish any building
or structure, whereby the value of the said real property shall be improved more than
one thousand dollars, shall give notice in writing to the assessor within sixty days
after the commencement of the improvement of such property. The notice shall be given upon such forms as may be prescribed by the tax commissioner
who shall furnish the same to assessors. The notice shall contain the following information: (1) A statement that improvements
are being or have been made; (2) the location or address of the property; and (3)
the name of the owner or owners of the property. The information contained in such notice shall be advisory in nature and may be
used by the assessor in performing his duties as otherwise provided by law: Provided,
however, That a report made by or on behalf of any mine, mill, factory, or other industrial
establishment and filed with the assessor on or before June fifteen which discloses
with certainty any construction, or improvement made during the previous twelve months,
shall be deemed compliance with this section: And provided further, That within the
area of any county or municipality where a building permit has been obtained prior
to beginning such work, the delivery of a copy of the building permit to the assessor
by the owner or the issuing authority shall be sufficient notice under this section. Any person who shall violate the provisions of this section shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not less than ten dollars
nor more than one hundred dollars in the discretion of the court. Justices of the peace shall have concurrent jurisdiction with other courts having
jurisdiction for the trial of all misdemeanors arising under this section.
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