8810. The assessors shall make a separate list of the lands
assessed in each county pursuant to the provisions of this chapter.
8811. The list shall contain a description of the tracts of land
assessed by swamp land surveys, legal subdivisions, or other
boundaries or references sufficient to identify the tracts.
8812. The list shall also contain the name of the owner, if known,
or if unknown, that fact, and the amount of the charge assessed
against each tract.
8813. The name of the owner of land which is or is supposed to be
the property of the estate of a deceased person in course of
administration may be stated as estate of (such person, naming him),
deceased.
8814. When there are two or more owners or supposed owners of any
tract of land, partly known and partly unknown, the assessment may be
to the known owner or owners by name and to other owners unknown.
8815. No mistake in the name of the owner, or supposed owner, of
any real estate invalidates the assessment.
8816. In the assessment list for any county the assessors may use
any abbreviation in common use in that county, without explanation
thereof.
8817. The assessors may also in the assessment list for any county
make use of other abbreviations, if a schedule and explanation
thereof with reasonable certainty is, unless printed on each page of
the assessment list, prefixed to the assessment list and a reference
thereto written, printed or stamped on each page of the assessment
list whereon any such abbreviation is used.
8818. In case any land in the assessment list for any county is
described in whole or in part by reference to a map, plat or survey,
which is on file or of record in any public office, it is sufficient
in the description to designate the map, plat or survey by name,
number or other designation sufficient to identify it in a schedule
of such maps, plats and surveys.
8819. The schedule shall be prefixed to the assessment list and
shall set forth with reasonable certainty where each such map, plat
or survey may be found, and shall be referred to by a reference
written, printed or stamped on each page of the assessment list
whereon such method of description is relied upon.
8820. The assessment lists when completed shall be filed with the
secretary of the board and the secretary shall forward to the county
treasurer of each county in which any land so assessed is situated,
the assessment list for the county.
8821. The assessment list shall be open for inspection by the
public for at least 60 days.
8822. The board shall appoint a time and place not less than 60
days after the assessment list has been filed with the county
treasurer when and where it will meet in each county wherein any of
the land assessed is situated for the purpose of hearing objections
to the assessments.
8823. The notice of hearing in each county shall be filed with the
county treasurer and published once a week for four weeks in some
newspaper published in the affected county.
8824. At any time before or during the hearing any person
interested in any land upon which any charge has been assessed, may
file in the office of the board or with any member thereof, written
objections to the assessment, stating the grounds of the objections.
8825. The statement shall be verified by the affidavit of the
person objecting or some other person who is familiar with the facts.
8826. At the hearing, the board shall hear such evidence as may be
offered touching the correctness of the assessment or the manner of
its apportionment.
8827. The board may modify or amend the assessment, and may
reapportion all or any part of the entire assessment.
8828. Unless the aggregate amount of the whole of the assessment is
modified or amended by the board so as to cause a difference of more
than 2 1/2 per cent greater or less than the original total amount
of the assessment, it is deemed that the assessment has not been
subsantially modified and no necessity shall exist for a
reapportionment thereof.
8829. If the assessment is reapportioned the board shall give two
weeks notice as provided in this article and proceed to hear
objections in each county affected and shall then reconsider the
assessment and make an order approving the assessment as finally
fixed.
8830. The decision of the board shall be final, and thereafter the
assessment list shall be conclusive evidence, except in the suit
provided in this article, that the assessment has been levied and
apportioned according to law.
8831. Any person interested in any land upon which any charge has
been assessed, who is aggrieved by the decision of the board
approving the assessment, may commence an action against the district
in the superior court of the county in which the land or the greater
part thereof is situated, to have the assessment upon such land
modified or annulled.
8832. The action shall be commenced within 60 days after the board
has approved the assessment and the assessment list for the county
has been deposited in the office of the county treasurer.
8833. This action shall have preference over all civil actions in
fixing the time of trial.
8810. The assessors shall make a separate list of the lands
assessed in each county pursuant to the provisions of this chapter.
8811. The list shall contain a description of the tracts of land
assessed by swamp land surveys, legal subdivisions, or other
boundaries or references sufficient to identify the tracts.
8812. The list shall also contain the name of the owner, if known,
or if unknown, that fact, and the amount of the charge assessed
against each tract.
8813. The name of the owner of land which is or is supposed to be
the property of the estate of a deceased person in course of
administration may be stated as estate of (such person, naming him),
deceased.
8814. When there are two or more owners or supposed owners of any
tract of land, partly known and partly unknown, the assessment may be
to the known owner or owners by name and to other owners unknown.
8815. No mistake in the name of the owner, or supposed owner, of
any real estate invalidates the assessment.
8816. In the assessment list for any county the assessors may use
any abbreviation in common use in that county, without explanation
thereof.
8817. The assessors may also in the assessment list for any county
make use of other abbreviations, if a schedule and explanation
thereof with reasonable certainty is, unless printed on each page of
the assessment list, prefixed to the assessment list and a reference
thereto written, printed or stamped on each page of the assessment
list whereon any such abbreviation is used.
8818. In case any land in the assessment list for any county is
described in whole or in part by reference to a map, plat or survey,
which is on file or of record in any public office, it is sufficient
in the description to designate the map, plat or survey by name,
number or other designation sufficient to identify it in a schedule
of such maps, plats and surveys.
8819. The schedule shall be prefixed to the assessment list and
shall set forth with reasonable certainty where each such map, plat
or survey may be found, and shall be referred to by a reference
written, printed or stamped on each page of the assessment list
whereon such method of description is relied upon.
8820. The assessment lists when completed shall be filed with the
secretary of the board and the secretary shall forward to the county
treasurer of each county in which any land so assessed is situated,
the assessment list for the county.
8821. The assessment list shall be open for inspection by the
public for at least 60 days.
8822. The board shall appoint a time and place not less than 60
days after the assessment list has been filed with the county
treasurer when and where it will meet in each county wherein any of
the land assessed is situated for the purpose of hearing objections
to the assessments.
8823. The notice of hearing in each county shall be filed with the
county treasurer and published once a week for four weeks in some
newspaper published in the affected county.
8824. At any time before or during the hearing any person
interested in any land upon which any charge has been assessed, may
file in the office of the board or with any member thereof, written
objections to the assessment, stating the grounds of the objections.
8825. The statement shall be verified by the affidavit of the
person objecting or some other person who is familiar with the facts.
8826. At the hearing, the board shall hear such evidence as may be
offered touching the correctness of the assessment or the manner of
its apportionment.
8827. The board may modify or amend the assessment, and may
reapportion all or any part of the entire assessment.
8828. Unless the aggregate amount of the whole of the assessment is
modified or amended by the board so as to cause a difference of more
than 2 1/2 per cent greater or less than the original total amount
of the assessment, it is deemed that the assessment has not been
subsantially modified and no necessity shall exist for a
reapportionment thereof.
8829. If the assessment is reapportioned the board shall give two
weeks notice as provided in this article and proceed to hear
objections in each county affected and shall then reconsider the
assessment and make an order approving the assessment as finally
fixed.
8830. The decision of the board shall be final, and thereafter the
assessment list shall be conclusive evidence, except in the suit
provided in this article, that the assessment has been levied and
apportioned according to law.
8831. Any person interested in any land upon which any charge has
been assessed, who is aggrieved by the decision of the board
approving the assessment, may commence an action against the district
in the superior court of the county in which the land or the greater
part thereof is situated, to have the assessment upon such land
modified or annulled.
8832. The action shall be commenced within 60 days after the board
has approved the assessment and the assessment list for the county
has been deposited in the office of the county treasurer.
8833. This action shall have preference over all civil actions in
fixing the time of trial.
8810. The assessors shall make a separate list of the lands
assessed in each county pursuant to the provisions of this chapter.
8811. The list shall contain a description of the tracts of land
assessed by swamp land surveys, legal subdivisions, or other
boundaries or references sufficient to identify the tracts.
8812. The list shall also contain the name of the owner, if known,
or if unknown, that fact, and the amount of the charge assessed
against each tract.
8813. The name of the owner of land which is or is supposed to be
the property of the estate of a deceased person in course of
administration may be stated as estate of (such person, naming him),
deceased.
8814. When there are two or more owners or supposed owners of any
tract of land, partly known and partly unknown, the assessment may be
to the known owner or owners by name and to other owners unknown.
8815. No mistake in the name of the owner, or supposed owner, of
any real estate invalidates the assessment.
8816. In the assessment list for any county the assessors may use
any abbreviation in common use in that county, without explanation
thereof.
8817. The assessors may also in the assessment list for any county
make use of other abbreviations, if a schedule and explanation
thereof with reasonable certainty is, unless printed on each page of
the assessment list, prefixed to the assessment list and a reference
thereto written, printed or stamped on each page of the assessment
list whereon any such abbreviation is used.
8818. In case any land in the assessment list for any county is
described in whole or in part by reference to a map, plat or survey,
which is on file or of record in any public office, it is sufficient
in the description to designate the map, plat or survey by name,
number or other designation sufficient to identify it in a schedule
of such maps, plats and surveys.
8819. The schedule shall be prefixed to the assessment list and
shall set forth with reasonable certainty where each such map, plat
or survey may be found, and shall be referred to by a reference
written, printed or stamped on each page of the assessment list
whereon such method of description is relied upon.
8820. The assessment lists when completed shall be filed with the
secretary of the board and the secretary shall forward to the county
treasurer of each county in which any land so assessed is situated,
the assessment list for the county.
8821. The assessment list shall be open for inspection by the
public for at least 60 days.
8822. The board shall appoint a time and place not less than 60
days after the assessment list has been filed with the county
treasurer when and where it will meet in each county wherein any of
the land assessed is situated for the purpose of hearing objections
to the assessments.
8823. The notice of hearing in each county shall be filed with the
county treasurer and published once a week for four weeks in some
newspaper published in the affected county.
8824. At any time before or during the hearing any person
interested in any land upon which any charge has been assessed, may
file in the office of the board or with any member thereof, written
objections to the assessment, stating the grounds of the objections.
8825. The statement shall be verified by the affidavit of the
person objecting or some other person who is familiar with the facts.
8826. At the hearing, the board shall hear such evidence as may be
offered touching the correctness of the assessment or the manner of
its apportionment.
8827. The board may modify or amend the assessment, and may
reapportion all or any part of the entire assessment.
8828. Unless the aggregate amount of the whole of the assessment is
modified or amended by the board so as to cause a difference of more
than 2 1/2 per cent greater or less than the original total amount
of the assessment, it is deemed that the assessment has not been
subsantially modified and no necessity shall exist for a
reapportionment thereof.
8829. If the assessment is reapportioned the board shall give two
weeks notice as provided in this article and proceed to hear
objections in each county affected and shall then reconsider the
assessment and make an order approving the assessment as finally
fixed.
8830. The decision of the board shall be final, and thereafter the
assessment list shall be conclusive evidence, except in the suit
provided in this article, that the assessment has been levied and
apportioned according to law.
8831. Any person interested in any land upon which any charge has
been assessed, who is aggrieved by the decision of the board
approving the assessment, may commence an action against the district
in the superior court of the county in which the land or the greater
part thereof is situated, to have the assessment upon such land
modified or annulled.
8832. The action shall be commenced within 60 days after the board
has approved the assessment and the assessment list for the county
has been deposited in the office of the county treasurer.
8833. This action shall have preference over all civil actions in
fixing the time of trial.
