Provisional assessment permits interim tax payment with a bond and later adjustment through final assessment. Provisional assessment allows a taxable person unable to determine value or rate to request interim tax payment; the proper officer may permit payment at a specified rate or value, conditional on execution of a bond securing payment of any difference, and must pass a final assessment within the prescribed period. Interest is payable on tax due from the day after the ordinary due date until actual payment, and interest on any refund arising from final assessment is payable under the refund interest provision.