ARTICLE 4. Assessment Lists

Article 4 added by Stats. 1943, Ch. 369.

§§ 8810–8833 · 24 sections

§ 8810 The assessors shall make a separate list of the lands assessed in each county pursuant to the provisions of this chapter.
§ 8811 The list shall contain a description of the tracts of land assessed by swamp land surveys, legal subdivisions, or other boundaries or references sufficient to…
§ 8812 The list shall also contain the name of the owner, if known, or if unknown, that fact, and the amount of the charge assessed against each tract.
§ 8813 The name of the owner of land which is or is supposed to be the property of the estate of a deceased person in course of administration may be stated as estate…
§ 8814 When there are two or more owners or supposed owners of any tract of land, partly known and partly unknown, the assessment may be to the known owner or owners…
§ 8815 No mistake in the name of the owner, or supposed owner, of any real estate invalidates the assessment.
§ 8816 In the assessment list for any county the assessors may use any abbreviation in common use in that county, without explanation thereof.
§ 8817 The assessors may also in the assessment list for any county make use of other abbreviations, if a schedule and explanation thereof with reasonable certainty…
§ 8818 In case any land in the assessment list for any county is described in whole or in part by reference to a map, plat or survey, which is on file or of record in…
§ 8819 The schedule shall be prefixed to the assessment list and shall set forth with reasonable certainty where each such map, plat or survey may be found, and shall…
§ 8820 The assessment lists when completed shall be filed with the secretary of the board and the secretary shall forward to the county treasurer of each county in…
§ 8821 The assessment list shall be open for inspection by the public for at least 60 days.
§ 8822 The board shall appoint a time and place not less than 60 days after the assessment list has been filed with the county treasurer when and where it will meet…
§ 8823 The notice of hearing in each county shall be filed with the county treasurer and published once a week for four weeks in some newspaper published in the…
§ 8824 At any time before or during the hearing any person interested in any land upon which any charge has been assessed, may file in the office of the board or with…
§ 8825 The statement shall be verified by the affidavit of the person objecting or some other person who is familiar with the facts.
§ 8826 At the hearing, the board shall hear such evidence as may be offered touching the correctness of the assessment or the manner of its apportionment.
§ 8827 The board may modify or amend the assessment, and may reapportion all or any part of the entire assessment.
§ 8828 Unless the aggregate amount of the whole of the assessment is modified or amended by the board so as to cause a difference of more than 21/2 per cent greater…
§ 8829 If the assessment is reapportioned the board shall give two weeks notice as provided in this article and proceed to hear objections in each county affected and…
§ 8830 The decision of the board shall be final, and thereafter the assessment list shall be conclusive evidence, except in the suit provided in this article, that…
§ 8831 Any person interested in any land upon which any charge has been assessed, who is aggrieved by the decision of the board approving the assessment, may commence…
§ 8832 The action shall be commenced within 60 days after the board has approved the assessment and the assessment list for the county has been deposited in the…
§ 8833 This action shall have preference over all civil actions in fixing the time of trial.