Section 40-3-20

Publication of notice of valuation of property.

Immediately upon the completion of the work of reviewing and adjusting assessed valuation under the provisions of this chapter, the tax assessor shall give notice by publication once a week for two consecutive weeks in a newspaper published in the county and, if no newspaper is published in the county, by posting notices in three public places in each precinct of the county, that the assessed valuations of all property listed for taxation have been fixed as provided by law and that the tax return lists showing thereon such assessed valuations are in his office and open for public inspection, and that the board of equalization will sit at the courthouse of the county on the first Monday in June to consider such protests as may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied with the valuations of his property as fixed and entered on the return lists as required herein, may file objections in writing to such assessed valuations with the secretary of said board, within 10 days of the date of final publication of said notice, and the taxpayer shall set out in such objections filed the description of each item of property and his reason for making objections to the assessed valuation as placed thereon.

(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §106; Acts 1945, No. 462, p. 693.)