21-33-31 - Rolls approved upon completion of equalization.
§ 21-33-31. Rolls approved upon completion of equalization.
The governing authorities, upon completion of the equalization, correction and revision of the assessment roll or rolls, shall enter an order approving the rolls and the assessments therein contained, subject to the right of parties in interest to be heard on objections. The order adopted, approving the rolls and the assessment, shall state the total assessment of the land roll and separately of the personal roll, but this shall not be required in the case of towns and villages.
Sources: Codes, 1942, § 3742-13; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 13, eff from and after July 1, 1950.