SEC. 21-33-10. Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal.
The governing authority of any municipality which adopts the part of the county assessment roll containing the property located within the municipality as provided in sections 21-33-9 and 27-35-167 shall not correct or revise such assessment roll except for the purpose of conforming the municipal assessment roll to corrections or revisions made to the county assessment roll. The governing authority of such municipality shall not meet to hear objections to the assessment roll. All objections to the municipal assessment roll shall be heard by the board of supervisors at the time and in the manner that objections to the county assessment roll are heard. The board of supervisors shall notify, in writing, the municipal governing authority and the municipal tax assessor of any corrections or revisions made by them to the part of the county assessment roll adopted as the municipal assessment roll. Any taxpayer feeling aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right to appeal to the circuit court as provided in section 27-35-119.
SOURCES: Laws, 1983, ch. 471, Sec. 2, eff from and after July 1, 1983.