21-33-37 - Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto.
§ 21-33-37. Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto.
Except as otherwise provided in Section 21-33-10, if the board of municipal authorities shall fail to hold any meeting for the equalization of assessment rolls or for hearing objections to assessments or if the board fails to give the proper notice to the taxpayers, it shall immediately proceed to give the required notice and to hold the necessary meetings and do the necessary things in connection with the completion of the assessment roll. When the notice has been given as required by law, the board shall proceed to deal with the rolls with all the powers and duties as are now prescribed by law, except as to the time. If the board fails to hold any meeting, or give any notice, or to perform any other duty in reference to the assessment rolls, at the time required by law, such duty shall be performed at a later date upon the giving of legal and proper notice to the persons affected.
Sources: Codes, 1942, § 3742-08; Laws, 1950, ch. 492, § 8; Laws, 1983, ch. 471, § 6, eff from and after July 1, 1983.