11-28.1-13. Confirmation of assessment list by board of county commissioners - Certifying list - Filing

11-28.1-13. Confirmation of assessment list by board of county commissioners - Certifying list - Filing. The board of county commissioners shall confirm the assessment list, and the county auditor shall attach to the list the auditor's certificate that the same is correct as confirmed by the board of county commissioners and thereupon shall file the list in the auditor's office.