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This entry was published on 2014-09-22
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SECTION 244
Correction of assessments
Town (TWN) CHAPTER 62, ARTICLE 15
§ 244. Correction of assessments. When it shall be ascertained to the
satisfaction of the said board that any error, omission or mistake has
been made in measuring or in entering the frontage or bounds of any lot
or in the quantity of any parcel of land held to be especially benefited
by an improvement or in any other matter connected with the making of a
local assessment, it shall be lawful for the said board, and it is
hereby authorized to correct such error, omission or mistake. Before
making any such correction, however, it shall give to the owner or
occupant of the land against which an assessment is to be made or
increased, notice personally, or by mail, specifying a time, which shall
be at least five days after the mailing or service of the notice, and a
place at which the said board will meet for the purpose of correcting
such alleged error, omission, or mistake, and shall give to such person
at such time and place an opportunity to be heard, and to make such
objections to such change as he may desire. If the correction of such
error, omission or mistake shall affect the entire assessment, or shall
be sufficiently general so that the board shall believe that in
furtherance of justice it should give public notice thereof, it shall at
least ten days before correcting such error, omission or mistake,
publish in the official paper a notice specifying the alleged error,
omission or mistake, and that at a time and place to be specified
therein it will meet for the purpose of correcting the same, and of
hearing any objections which may be made thereto. The board shall meet
at the time and place to be so specified, and after hearing all
objections which may be made thereto, if, in its judgment, the mistake,
error or omission exists, and in furtherance of justice it should be
corrected, it shall cause the same to be so corrected.