§ 18-12-118 — Notice of apportionment; assessment roll

(a) A copy of the resolution as finally adopted shall be
recorded by the county clerk who shall within sixty (60) days
after the adoption of the resolution by written notice, mailed
or otherwise delivered, notify each owner of property to be
assessed of the amount of assessment, the purpose for which the
levy is made, the tax against each lot or parcel of land, and
the date it becomes delinquent. The county clerk shall also
notify each owner of property the amount of any operation and
maintenance charges to be assessed within sixty (60) days after
the assessment is approved by the board of county commissioners
under W.S. 18-12-112(a)(xxi).
(b) The county assessor shall prepare a local assessment
roll showing land assessed, the total amount of assessment and
operation and maintenance charges if approved under W.S.
18-12-112(a)(xxi), the amount of each installment of principal
and interest if the same is payable in installments, and the
date when each installment will become due, and deliver the
same, duly certified, to the county treasurer for collection.