Section 489-KK. Tentative determination of railroad ceiling; notice, complaints and hearing

1.   Each year the state  board  shall  make  a
  tentative determination of each railroad ceiling.  Thereafter, the board
  shall  give  notice  in writing to each assessing unit and each railroad
  company for which such tentative determination  of  a  railroad  ceiling
  shall  have been made specifying the amount of such ceiling and the time
  and place where  the  state  board  will  meet  to  hear  any  complaint
  concerning  such tentative determination.  Such notice must be served at
  least twenty days prior to the date specified for the hearing.
    2.  A railroad company or assessing  unit  objecting  to  a  tentative
  determination  of the railroad ceiling must serve its complaint upon the
  state board in writing and a copy thereof upon  the  assessing  unit  or
  railroad  company, as the case may be, at least five days before the day
  specified for the hearing, specifying its objections to  such  tentative
  determination.  Service  may  be made either in person or by mail. On or
  before the  date specified for the hearing an affidavit of service shall
  be filed with the state board stating in substance that service has been
  made in accordance with the provisions of this section.
    3.  The state board shall meet at the time and place specified in such
  notice to hear complaints in relation to the tentative determination  of
  the  railroad ceiling.  The provisions of section five hundred twelve of
  this chapter shall apply so far as may be practicable to a hearing under
  this section.