§ 15-6-422 — Assessments; omitted property; when assessed; resolution; notice and hearing; results therefrom

(a) If for any reason property otherwise subject to
assessment has been omitted from the assessment roll, the
governing body, upon its own motion or upon the application of
the owner of any property within the assessment district, may
assess it according to the special benefits accruing to the
omitted property because of the improvement and in proportion to
the assessments levied upon other property within the district.
(b) In any such case, the governing body shall first pass
a resolution:
(i) Setting forth that certain described property was
omitted from the assessment;
(ii) Notifying all persons who may desire to object
to appear at a meeting of the governing body at a time specified
in the resolution; and
(iii) Directing the proper board, officer or
authority to report at or prior to the hearing the amount which
should be borne by each lot, tract or parcel of land or other
property omitted.
(c) The resolution shall be mailed and published in the
manner provided for the giving of notice in W.S. 15-6-202.
(d) After the hearing, the governing body shall consider
the matter as though the property had been included upon the
original roll and may confirm all or any portion thereof by
ordinance. The roll of omitted property shall then be certified
to the treasurer for collection in the same manner as other
assessments.