§ 283.151. Correction and verification of assessment roll by assessors or board of review.

1. When the assessors, or a majority of them, shall have increased or decreased any of the assessments shown on the assessment roll, after hearing and determination of complaints as provided in section 283.131 hereof, they shall correct the roll in accordance therewith and note in the margin thereof the nature of the change and shall then appear before an officer of the county authorized by law to administer oaths and shall severally make and subscribe before such officer an oath in the following form: "We, the undersigned, do severally deposte and swear that the foregoing assessment roll completed by us as of June first, 19__, has by reason of proof produced before us had certain items thereon increased or decreased as shown on the margin opposite such items so changed, and that we have estimated the value of such items so changed at the sums which a majority of the assessors have on review decided to be the full value thereof," which oath shall be written or printed on said assessment roll and signed by the assessors.

2. The assessors, or a majority of them, shall also prepare a statement of the changes so made in the roll, which said statement shall certify that such changes have been made in the roll as filed with the County Tax Commission or before July 1, and that the roll so filed, with the changes certified in said statement, is the same as the original final roll filed with the town clerk and constitutes a certified copy thereof and shall file said statement and certification with the County Tax Commission on or before the 15th of September.

3. When a board of review, by a majority vote, shall have determined to reduce or increase any of the assessments complained of, a schedule of their decisions in such determinations, setting forth the values at which such items of real property are to be assessed, shall be prepared in quadruplicate. The original schedule shall be signed and verified by such board of review, or a majority of them and attached to the original signed and verified assessment roll. One copy shall be filed in the Town Clerk's office and two copies delivered to the assessor or assessors so that he or they may make the changes indicated therein and certify such changes to the County Tax Commission. The assessor or assessors shall correct the assessment roll in accordance with such decisions of the board of review and shall note in the margin of said roll the nature of the changes and shall thereafter certify upon the original verified schedule of decisions that he or they have corrected said roll in accordance therewith. The assessor or assessors shall, upon the second copy of such schedule of decisions, make and certify a statement that such changes have been made in the roll as filed with the County Tax Commission on or before July 1 and that the roll so filed, with the changes certified in said statement, is the same as the original final roll filed with the town clerk and constitutes a certified copy thereof, and shall file such schedule and certified statement with the County Tax Commission on or before the 15th of September. The schedule of decisions of the board of review shall be set forth in one document, and an extract of as much thereof as shows an increase or decrease in any assessment shall be mailed to the last known address of the complainant or the party appearing in his behalf. If no reduction or increase is to be made, no decision need be made and filed. The oath to be severally made and subscribed by the members of the board of review, or a majority of them, shall be in the following form: "We the undersigned, do severally depose and swear that the foregoing schedule of decisions shows the increases or decreases made by reason of proof produced before us upon reviewing the assessment roll of the Town of for the year 1900: and that as to such items we have estimated the value thereof at the sums which a majority of the Board of Review has decided to be the full value thereof," which oath shall be written or printed on said document containing said schedule of decisions of the board of review and signed by the members of such board.

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