§ 283.121. Completion and verification of assessment roll; notice of hearing to review assessments.

1. The assessor or the assessors, as herein provided, shall complete and verify the assessment roll on the first day of June of each year, make out a copy thereof to be left in the office of the town clerk and forthwith cause a notice to be conspicuously posted in three or more public places in the tax district and cause to be published a similar notice in at least one newspaper either published in such town or having a general circulation therein, stating that he or they have completed the assessment roll and that a copy thereof has been left at the office of the town clerk where it may be seen and examined by any person until the third Tuesday of June in each year, and that on that day the assessors or board of review, as the case may be, will meet at a time and place specified in such notice for the purpose of reviewing any such assessment at the instance of any interested party. A board of review shall meet on the third Tuesday of June in each year and thereafter continue to meet at such time or times as may be necessary and appropriate to consider and determine the objections or grievances filed against the assessments, and in such town the notice of hearing shall so state.

2. If the office of the town clerk and the office of the assessor or assessors are located in the same building, it shall not be necessary to file a copy of the assessment roll with the town clerk, but the copy on file in the assessor's office shall be open for inspection as provided in this section and, in that case, the notice of the completion of the assessment roll shall so state.

3. A copy of the assessment roll as completed and verified on the first day of June of each year shall on or before the first day of July in the same year be filed in the office of the County Tax Commission.

4. The assessor or the assessors shall also, between the first and fifth days of June in each year, mail a notice to each corporation and person nonresident of their town who has filed with the town clerk on or before the fifteenth day of May in each year a written demand therefor. Such notice shall specify each parcel of land assessed to such corporation or nonresident and the assessed valuation thereof and the time and place where the complaints in relation thereto may be heard. During the time specified in such notice posted as aforesaid, the town clerk or the assessors shall submit the roll to the inspection of every person applying for that purpose.

5. The oath to be severally subscribed by the assessors, where there are more than one, shall be in the following form: "We, the undersigned, do severally depose and swear that we have set down in the foregoing assessment roll all the real estate situate in the tax district in which we are assessors, according to our best information; and that with the exception of those cases in which the value of any special franchise has been fixed by the state board, we have estimated the value of said real estate at the sums which a majority of the assessors have decided to be the full value thereof," which oath shall be written or printed on the assessment roll and signed and verified by the assessors. In a town having but one assessor, as provided by section 283.81 hereof, the above requirements as to the oath shall be the same, except that it shall be in the singular.

(§ 533 of the Laws of 1948, Ch. 852; amended by the Laws of 1958, Ch. 275; the Laws of 1962, Ch. 386)