§ 41-3-776 — Objections to assessments

(a) Prior to the third Monday in July of each year in
which assessments are made, the board shall appoint a time and
place or places where it will meet within the district for the
purposes of hearing objections to assessments and prior notice
of such hearing shall be given by publication in two (2) issues
a week apart, in some newspaper of general circulation published
in each county; provided that if there is any county in the
district in which there is no newspaper published, then such
notice shall be published in an adjoining county. Said notice
shall notify the owners of property in the district that in the
secretary's office may be found and examined a description of
the property so assessed, the amount of the assessment thereon
fixed by the board, and the time and place or places fixed by
the board for the hearing of objections to such assessments. It
shall not be necessary for said notice to contain separate
descriptions of the lots or tracts of real estate, but it shall
be sufficient if the notice shall contain such descriptions as
will inform the owner whether or not his real estate is covered
by such descriptions, and to inform the owners where can be
found of record the amount of assessments. If in the opinion of
any person whose property is assessed, his property has been
assessed too high, or has been erroneously or illegally
assessed, he may at any time before the date of such hearing,
file written objections to such assessments, stating the grounds
of such objections, which statement shall be verified by the
affidavit of said person or his agent. In such hearing the board
shall hear such evidence and arguments as may be offered
concerning the correctness or legality of such assessment and
may modify or amend the same. Any owner of property desiring to
appeal from the findings of the board as to assessment shall,
within thirty (30) days from the finding of the board, file with
the clerk of the court a written notice making demand for trial
by the court. The appellant at the same time shall file a bond
with good and sufficient security to be approved by the clerk of
said court in the sum not exceeding two hundred dollars
($200.00) to the effect that if the finding of the court be not
more favorable to the appellant than the finding of the board,
the appellant will pay the cost of the appeal. The appellant
shall state definitely from what part of the order the appeal is
taken. In case more than one (1) appeal is taken, the court may
upon its showing that the same may be consolidated without
injury to the interests of any one, consolidate and try the same
together.
(b) The court shall not disturb the findings of the board
unless the findings of the board in any case are manifestly
disproportionate to the assessments imposed upon other property
in the district created under this act. The trial shall be to
the court and the matter shall take precedence before the court
and shall be taken up as promptly as may be after the appeal is
filed. If no appeal is taken from the findings of the board
within the time prescribed in this section, or after the finding
of the court in case an appeal is taken from the findings of the
board, then the assessment shall be final and conclusive
evidence that said assessments have been made in proportion to
the benefits conferred upon the property in said district by
reason of the improvements to be constructed under the
provisions of this act and such assessments shall constitute a
perpetual lien upon such property so assessed until paid.