BOBBITT, Chief Justice.
When county tax authorities discover that property subject to ad valorem taxes has not been listed, it is the duty of the tax supervisor to list such property in the name of the taxpayer; and, in such case, the county commissioners may assess the previously unlisted property "for the preceding years during which it escaped taxation, not exceeding five, in addition to the current year," and may assess a penalty for the taxpayer's failure to...
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