§ 40-24-12 — City auditor to insert amount of improvements in county real estate book or other forms - Regulations governing

other forms - Regulations governing.
The city auditor shall notify the county auditor not later than August twentieth in each year of
any special assessments which were made in the municipality in addition to those reported in
the previous year. The county auditor shall make and deliver to the city auditor on or before
September twentieth each year a copy of the real estate assessment book or other forms for the
current year covering all additions in which any special assessments have existed and where
any will appear for the current year as advised by the city auditor. The city auditor shall insert in
the proper columns under the appropriate headings the amount of each of the installments of
the assessments on the lots or subdivisions of lots or tracts of land which are to be extended
upon the tax lists of the municipality for the current year. The city auditor shall show the total
amount of special assessments certified to the county auditor for the current year. When a
division of property has been made since the original assessment, the city auditor shall make or
cause to be made, with the assistance and advice of the special assessment commission, the
proper division of the special assessments on the lots or tracts of land as the same are divided
and assessed for the general taxes as furnished by the county auditor. The city auditor shall
certify the special assessments to the county auditor by November first of each year.