§ 239. Completion of roll and hearing. The assessors or the town\nboard, as the case may be, shall file the assessment-roll when\ncompleted, with the town clerk and thereupon it shall be the duty of the\ntown board to cause notice to be published at least once in a newspaper\npublished within the town, or, if there be none published in the town,\nthen in a newspaper published in the county and having a circulation\nwithin the town, that said assessment-roll has been completed, and that\nat a time and place to be specified therein the town board will meet and\nhear and consider any objections which may be made to the roll. The\nfirst publication of the notice of the completion of the roll shall be\nnot less than ten nor more than twenty days before the time to be\nspecified therein for the hearing.\n At the time and place so specified, the town board shall meet and hear\nand consider any objections to the assessment-roll, and may change or\namend the same as they deem it necessary or just so to do and may affirm\nand adopt the same as originally proposed or as amended or changed, or\nthey may annul the same and order the assessors to proceed anew and to\nprepare another roll or the town board may prepare such new roll. If a\nnew roll be prepared, upon the completion and filing thereof the town\nboard shall give notice of a public hearing thereon, hold such hearing\nand consider objections and reject, correct, amend and affirm the new\nroll in the manner herein provided with respect to the original roll. No\naction or proceeding shall be maintained to set aside, vacate, cancel,\nannul, review, reduce or otherwise test or affect the legality or\nvalidity of any such assessment unless such action or proceeding shall\nbe commenced within thirty days after the said final assessment-roll\nshall have been affirmed.\n
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