Section 85-7-2044 - Notice of resolution of intention for levy of special taxes or assessments - hearing - exception(1) On passage of a resolution of intention to levy special taxes or assessments pursuant to 85-7-2043, the board of commissioners shall publish a notice of that action as provided in 7-1-2121.(2) A copy of the notice must be mailed, as provided in 7-1-2122, to each person, firm, or corporation or the agent of the person, firm, or corporation owning real property within the district or subdistrict listed in the owner's name on the last-completed assessment roll for state, county, and school district taxes.(3)(a) The notice must: (i) describe the general character of the improvements proposed to be made or acquired by purchase;(ii) state the estimated cost of the improvements and the estimated maximum principal amount of the bonds;(iii) describe that the debt service on the bonds will be repaid by a tax or assessment levied on the basis of equal amount for each irrigable acre;(iv) state the dollar amount to be levied against each irrigable acre based on the estimated maximum principal amount of the bonds;(v) state that the deadline for the receipt of protests against the proposed issuance of the bonds or levy of special taxes or assessment, or both, is 5 p.m. on the date of the end of the protest period pursuant to 85-7-2045; and(vi) designate the time when and the place where the board will hear and act on all protests that may be made against the proposed issuance of the bonds or levy of the special taxes or assessments, or both.(b) The notice must refer to the resolution on file in the office of the commission secretary for the description of the particulars. If the proposal is for the purchase of an existing improvement, the notice must state the expected cost of the proposed improvement.(4) If no officer of the county is specifically assigned to publish or post a resolution, order, notice, or determination subject to this section, the commission secretary shall post or procure the publication or posting.(5) An error or mistake by the person posting or procuring the publication or posting of a resolution, notice, order, or determination does not invalidate or affect the notice and protest proceedings if the error or mistake is corrected in a timely manner.Added by Laws 2021, Ch. 495,Sec. 3, eff. 5/12/2021.