SEC. 27-51-45. Tax commission may postpone time for preparing assessment schedule.
For any year, the tax commission is hereby authorized, in its discretion, to pass an order postponing for not more than thirty days the time for preparation of the assessment schedule herein referred to, the time for forwarding the same to the presidents of the various boards of supervisors and mayors or other presiding officers of the various municipalities, the time for the consideration of the same and the subsequent time for adoption and publication by these respective boards, and the time for filing objection to the same by any affected motor vehicle owner. In cases where any municipality elects to prepare its own independent schedule, such postponement shall also apply to its acts and duties.
Such postponement order shall be made of minute record by the tax commission and a certified copy shall be furnished the presiding officers of the various counties and municipalities and such order shall be binding on all counties and municipalities.
SOURCES: Codes, 1942, Sec. 10007-24; Laws, 1958, ch. 588, Sec. 24; 1960, ch. 413, Sec. 9, eff from and after its passage (approved April 28, 1960).