§ 76. When lands imperfectly described. When any lands are imperfectly\ndescribed in any tax or assessment roll, the board of supervisors may\ndirect the board of assessors of the town in which such property is\nlocated to correct the description. The board of assessors of the\nrespective towns may at any time before the lands are advertised for\nsale for the nonpayment of tax or assessment, correct the imperfect\ndescription and not thereafter.\n
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