539.680 - Correction of assessments; notice of time of meeting to correct assessments; retention of assessment book in district office for inspection; changes in assessments.
539.680 Correction of assessments; notice of time of meeting to correct assessments; retention of assessment book in district office for inspection; changes in assessments.
1. The board shall meet at its regular monthly meeting in March of each year to correct assessments and may at such meeting correct assessments so as to conform with the benefits apportioned as provided for in this chapter to pay obligations incurred or make up deficiencies arising from any source, and also to apportion and distribute benefits and assessments by reason of additional land in the district becoming subject thereto.
2. The secretary shall publish notice of such meeting for 2 weeks in a newspaper published in the county in which the district was organized. In the meantime the assessment book or books shall remain in the office of the secretary for the inspection of all interested persons.
3. The board of directors, which is hereby constituted a board of correction for the purpose, shall meet and continue from day to day as long as may be necessary, not to exceed 5 days, exclusive of holidays, and may make such changes in the assessment book or books as may be necessary to have it conform to the facts.
4. Within 10 days after the close of the season the secretary of the board shall have the corrected assessment book or books completed.
[26:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1954, 20]