SEC. 27-51-37. Duties of municipal tax assessor; proceedings by municipal board.
On or before the first day of July each year, the municipal tax assessor shall file with the municipal clerk a copy of the assessment schedule. The tax assessor shall attach his certificate to the assessment schedule, prior to its delivery to the clerk. This assessor's certificate shall cite the authority under which the assessment schedule was prepared, and it must also contain a statement that in his best judgment the assessed value of motor vehicles shown therein are equalized with the assessed value of other real and personal property in general throughout the subject jurisdiction.
When the said municipal assessment schedule has been filed with the municipal board, then such board shall follow the same procedure for the subject municipality as that provided for by section 27-51-21 of this chapter with reference to the county board of supervisors.
SOURCES: Codes, 1942, Sec. 10007-19; Laws, 1958, ch. 588, Sec. 19; 1960, ch. 413, Sec. 8, eff from and after its passage (approved April 28, 1960).