Provisional assessment allows provisional tax payment pending valuation, subject to bond, security and subsequent final assessment. Provisional assessment permits a taxable person unable to determine value or tax rate to request provisional payment; the proper officer may allow provisional tax payment at a specified rate or value. Provisional payment requires execution of a prescribed bond with surety or security, binding the taxable person to pay any difference between provisional and final tax. The proper officer must pass a final assessment within six months, subject to extensions, and interest applies to additional tax from the original due date until payment; refunds from final assessment attract interest as provided.