At the time appointed for that purpose or at some other time to which it may adjourn, the Board shall hear objections to the preliminary assessment roll of all persons interested who may appear and offer proof in relation thereto. Then or thereafter, the Board shall either annul or sustain or modify in whole or in part the assessment, either by confirming the preliminary assessment against any or all lots or parcels described thereon, or by cancelling, increasing or reducing the same. If any property is omitted from the preliminary roll, the Board may place it on the roll and levy the proper assessment. The Board may thereupon confirm the assessment roll. Whenever the governing body shall confirm assessments for local improvements, the Town Clerk shall enter on the Board minutes and on the assessment roll the date, hour and minute of confirmation, and from the time of confirmation the assessment shall be a lien on the property assessed of the same nature and to the same extent as county and city taxes and shall be superior to all other liens and encumbrances. After the assessment roll is confirmed, a copy of the same shall be delivered to the Town Tax Collector.
(Session Laws of 1973, Chapter 386) (Ord. 2004-45, passed 4-4-2004)