SEC. 27-35-119. Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer.
(1) The clerk of the board of supervisors shall mail notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered to any taxpayer who objects to an assessment. Such notice shall be accompanied by an affidavit from the clerk stating the date upon which such notice was mailed.
(2) Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.
SOURCES: Codes, Hemingway's 1921 Supp. Sec. 7769h1; 1930, Sec. 3179; 1942, Sec. 9803; Laws, 1920, ch. 323; Laws, 2002, ch. 498, § 2, HB 1266, eff from and after July 1, 2002.
PREVIOUS VERSIONS: Pre-2002.
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