Section 14-120-315 - Assessment - Time, certification, and filing(a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district.(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.Acts 1961, No. 20, § 9; A.S.A. 1947, § 21-847.