Section 15-6-422 - Assessments; omitted property; when assessed; resolution; notice and hearing; results therefrom(a) If for any reason property otherwise subject to assessment has been omitted from the assessment roll, the governing body, upon its own motion or upon the application of the owner of any property within the assessment district, may assess it according to the special benefits accruing to the omitted property because of the improvement and in proportion to the assessments levied upon other property within the district. (b) In any such case, the governing body shall first pass a resolution: (i) Setting forth that certain described property was omitted from the assessment; (ii) Notifying all persons who may desire to object to appear at a meeting of the governing body at a time specified in the resolution; and (iii) Directing the proper board, officer or authority to report at or prior to the hearing the amount which should be borne by each lot, tract or parcel of land or other property omitted. (c) The resolution shall be mailed and published in the manner provided for the giving of notice in W.S. 15-6-202.(d) After the hearing, the governing body shall consider the matter as though the property had been included upon the original roll and may confirm all or any portion thereof by ordinance. The roll of omitted property shall then be certified to the treasurer for collection in the same manner as other assessments.