If there is an estate or real property subject to tax and the records in the clerk's office do not disclose that there may be a tax due under this chapter, the persons interested in the real property shall report the matter to the department of revenue and finance with a request that the real property be appraised.
[S13, § 1481-a8; C24, 27, 31, 35, 39, § 7341; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.36]
83 Acts, ch 177, § 14, 38
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