If it shall appear after confirmation of any assessment roll that an error has been made, the Town Clerk shall cause to be published one time in some newspaper of general circulation in the Town, or if there be no such newspaper, the Town Clerk shall cause to be posted at three public places in the Town a notice referring to the assessment roll in which the error was made, naming the owner or owners of the lot or parcel of land affected by the error if the same can be ascertained, and naming the time and place fixed for a hearing by the Board for the correction of the error, such meeting not to be earlier than 10 days from the publication or from the date of the posting of the notice. At the time fixed in the notice or at some subsequent time to which the Board may adjourn, the Board, after giving the owner or owners of the property affected and other persons interested therein an opportunity to be heard, may proceed to correct the error, and the assessment then made shall have the same force and effect as if it had originally been properly made. No notice and hearing shall be necessary if the correction does not increase an assessment against any property not owned by the Town, or if all the property owners affected by the correction waive notice in writing.
(Session Laws of 1973, Chapter 386) (Ord. 2004-45, passed 4-4-2004)