List of assessments increased by county board of equalization; hearing before State Board of Equalization.
1. On the day after the adjournment of the county board of equalization the clerk shall prepare a list of the names of those whose assessments have been added to by the county board of equalization, and who did not appear before the county board of equalization, and shall cause such list to be published one time in a newspaper of the county, if there is a newspaper so published in the county, and to be posted at the front door of the courthouse.
2. Any person whose name appears thereon and who makes an affidavit to the effect that he did not receive the notice required to be given by the clerk may appear before the State Board of Equalization and shall be given a hearing.
Last modified: February 27, 2006