§ 61-35-78 — District treasurer to insert amount of improvements in county real estate book or other forms - Regulations governing

book or other forms - Regulations governing.
The district treasurer shall notify the county auditor not later than August twentieth in each
year of any special assessments that were made in the district in addition to those reported in
the previous year. The county auditor shall make and deliver to the district treasurer 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 district treasurer. The district
treasurer 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 district for the current year. The district treasurer
shall show the total amount of special assessments certified to the county auditor for the current
year. If a division of property has been made since the original assessment, the district treasurer
shall make or cause to be made the proper division of the special assessments on the lots or
tracts of land in the same manner as general taxes are divided and assessed as furnished by
the county auditor. The district treasurer shall certify the special assessments to the county
auditor by November first of each year.