§ 37-48-138 — Report of appraisers - special improvement bonds

(1) The
board of appraisers shall prepare a tabulated report of its findings, which shall be
bound in book form and which shall be known as the conservation district appraisal
record for special improvement bonds. Such record shall contain the names of the
owners of property appraised as they appear on the tax rolls or from the records of
the office of the county clerk and recorder, a description of the property appraised,
and the amount of benefits appraised. No error in the names of the owners of
property or in the descriptions thereof shall invalidate said appraisal or the levy of
assessments or taxes based thereon if sufficient description is given to identify
such property.

(2) When the report is completed, it shall be signed by at least a majority of
the appraisers and deposited with the clerk of the court, who shall file it in the
original case. At the same time certified copies of that part of the report giving the
appraisal of benefits in any county other than that in which the original case is
pending shall be made and filed with the county clerk and recorder of such county.

Legislative History

Source: L. 75: Entire section added, p. 1380, � 7, effective July 18. L. 2007: (1) amended, p. 1276, � 10, effective May 25.