§ 17-343. Public hearing; equalization and confirmation of assessments; lien; recordation of resolution.

At the time and place named in the notice, the board of county commissioners shall convene and hear all interested parties. The board of county commissioners shall simultaneously meet as an equalizing board of county commissioners to hear complaints about individual assessments and to adjust and equalize all assessments. Any objections not made shall be deemed waived, and any objections made but not sustained by the board of county commissioners shall be deemed finally adjudicated. When the board of county commissioners has afforded opportunity to be heard and when all assessments are equalized and adjusted, the board of county commissioners may vote to adopt the resolution, with amendments if appropriate, except that no proposed assessment may be increased without either consent of the property owner or further notice and public hearing. Thereafter, the assessments shall stand confirmed and shall be legal, valid and binding first liens against the assessed properties, coequal with liens for state, county, municipal and district taxes, superior in dignity to all other liens, titles and claims, and payable in the manner provided in the next section. After adoption, the board shall record the resolution in the official records of the county.

(Code 1965, § 33-57; Ord. No. 82-7, § 2, 5-18-82)