OPINION — AG — WHERE REAL PROPERTY WAS OWNED BY THE COUNTY ON THE FIRST DAY OF JANUARY 1958 SAID PROPERTY SHOULD BE ASSESSED AND PLACED UPON THE TAX ROLLS FOR THE YEAR 1958 EVEN THOUGH SOLD TO AN INDIVIDUAL DURING 1958. CITE: 68 O.S.H. 15.8 (L. G. HYDEN)