46A-7A-110 Apportionment roll--Preparation and certification--Contents.
Apportionment roll--Preparation and certification--Contents.
of apportionment of costs, the director of equalization shall prepare and certify to the board an
apportionment roll which shall contain the following:
A description of each tract held in separate ownership by legal subdivision, governmental
survey, or other boundary description sufficient to identify it. If any area composed of
more than one tract held in separate ownership is not apportioned benefits because the
land therein will not be benefited, a description of the area as a whole without description
of each tract is sufficient;
The number of acres in each tract;
The name and address of the owner of each tract, if known, and, if unknown, that fact. A
mistake or error in the name of the owner of the property assessed or a mistake in any
other particular may not render the apportionment invalid;
The amount of benefit to each tract or, if no benefit is apportioned upon any tract or area
composed of more than one tract, a statement of that fact; and
The total amount of the apportionment benefit as computed.
SL 1985, ch 360, § 110.