Addition to Assessment Roll

An itemized listing of the assessments approved shall be forwarded to the assessor who shall add the total amount of each assessment as a special assessment on the tax list of the owner or owners of the land within the improvement district on the next assessment roll prepared after creation of the district. The special assessment shall be entered as a separate item. The amount so entered shall not be subject to change by the Board of Equalization, but said Board may correct the roll for clerical errors or omissions. SOURCE: GC '48022 as amended by P.L. 14-76.