21-33-25 - Validity of assessment not affected by omissions of assessor.
§ 21-33-25. Validity of assessment not affected by omissions of assessor.
The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, or his failure to do any other act with respect to the roll, shall not affect the validity of the assessment, if it is corrected, revised, and approved by the municipal authorities.
Sources: Codes, 1942, § 3742-07; Laws, 1950, ch. 492, § 7, eff from and after July 1, 1950.