27-35-107 - Effect of certain omissions of assessors upon validity of assessment.
§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment.
The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.
Sources: Codes, 1880, § 500; 1892, § 3783; 1906, § 4293; Hemingway's 1917, § 6926; 1930, § 3173; 1942, § 9797.