(a)
(1) The assessors of municipal improvement districts or their successors in office, or a majority of them, may file with the recorder or city clerk their certificate correcting erroneous descriptions of the lots, blocks, and parcels of land and railroad tracks and rights-of-way or describing them where the description was in the original assessment defective or wholly or partly omitted.
(2) In the case of omitted lands and lots, they shall in these cases make an assessment of benefits thereon.
(b) Thereupon, the city clerk or recorder shall publish in some newspaper published in the city or town, if there is one, and if not, then in some newspaper published in the county and having a bona fide circulation in the city or town, a notice in substantially the following form:
(c)
(1)
(A) Within ten (10) days after the publication of the notice, the district or any property owner may apply to the city or town council to review the assessment so made and corrected.
(B) The district, or any property owner, may apply within thirty (30) days to the chancery court of the county to have the amended assessment reviewed and corrected.
(2) If no application is made to the council within ten (10) days or to the court within thirty (30) days, the assessment shall become final and incontestable, subject only to annual revision so provided by law.
(3) On appeal to the council, the hearing shall be as prescribed in § 14-90-501.
(d) When the certificate correcting the assessment is filed, the city or town clerk or recorder shall make the corrections upon the assessment roll on file in red ink.
“The assessors of Improvement District No have filed their certificate correcting mistakes in the assessment of benefits thereof, which certificate is now in my office subject to inspection. All property owners may appeal to the City Council at any time within ten (10) days from this date. City Clerk (or Recorder) of the City (or Town) of
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