The tax year of the Town shall be deemed to
commence on first day of January.
Any person aggrieved by or wishing to appeal
from any wrongful assessment, levy or tax bill shall apply to the
Council, at any regular meeting thereof, for relief in such regard.
The Treasurer shall furnish to each person forms
for lists of valuations as provided for by state laws, who shall,
within the time and in the manner therein specified, make out and
deliver to the Treasurer sworn statements of all personal estate,
moneys, contracts and credits which such person is required by the
state laws to list. The form of oath shall be the same as is prescribed
by state law, and the Treasurer and his deputies shall have power
to administer the same.