Certification of assessment to department of revenue -- entry on property tax record

76-15-518 . Certification of assessment to department of revenue -- entry on property tax record. Subject to 15-10-420 , the board of county commissioners of each county in which any portion of the district is situated may levy the assessment provided in part 6 or this part. The assessment must be certified to the department of revenue and entered on the property tax record of each county.