PUBLIC HEARING AND NOTICE OF
PROPOSED TAX INCREASE
A county commission  or  municipality  may not have an increase of  more than 1%  of the previous
year's  projected  property tax  revenues  plus  a  percent  to fund the ongoing work of the assessor
without  a  public hearing.   Even  with the  required hearing,  property tax  revenues accruing to the
governing  body  of  the county  or  municipality,  except  from  new properties not assessed on  the
previous year's books, shall not exceed 10 % of the previous year's projected property tax revenues
plus a percent to fund the ongoing work of the assessor.
Publication Requirements
#1 CLASS II - O LEGAL ADVERTISEMENT
Once (1) a week for two (2) successive weeks in newspapers of general
circulation and opposite politics.
#2 NOTICE PUBLISHED OUTSIDE THE SECTION OF THE NEWSPAPER
       RESERVED FOR LEGAL NOTICES AND CLASSIFIED ADVERTISEMENTS
Must appear (7) days before hearing in (1) newspaper of general circulation.
SIZE: 1/8 PAGE OF STANDARD SIZE NEWSPAPER OR
1/4 OF A TABLOID SIZE NEWSPAPER
HEADLINE: NO SMALLER THAN 24 POINT
For example:   If the hearing is to be held on Thursday of any given week, Publication    
                             Requirements #1 and #2 must be fulfilled as follows:  
   
                       #1 Notice should appear on Thursday the week before the hearing and on the Wednesday  
           immediately before the Thursday hearing.  
   
                      # 2 Notice should appear on Thursday the week before the hearing.  
   
  Sunday Monday Tuesday Wednesday Thursday Friday Saturday  
          #1      
          #2      
  Sunday Monday Tuesday Wednesday Thursday Friday Saturday  
        #1 "Hearing"      
                 
                 
A Class IV town (population of 2,000 or less) is not required to make the above publications.  Instead,
the town may post no less than 4 notices of the public hearing in available, visible locations including
town hall.  The notices must contain the same information required by the publication notice.
The notice must be in the form provided by Code §11-8-6e and contain all required information, in
addition to any other information which the governing body may elect to include.