Section 73-1-7 - [Tax roll as prima facie evidence of property ownership and value

In determining whether a requisite number of landowners have signed the petition, the court shall be governed by the names and the value of the property as they appear upon the tax or assessment rolls which shall be prima facie evidence of such ownership and value. History: Laws 1931, ch. 97, § 7; 1941 Comp., § 77-1307; 1953 Comp., § 75-13-7. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.