70. The assessor shall sign the roll and, on or after 15 August preceding the first fiscal year for which the roll is made but not later than the following 15 September, he shall deposit it at the office of the clerk of the local municipality. If, at the time of the deposit of the roll, no unit of assessment identified in accordance with section 57.1 includes separate premises of which the owner or occupant is a person entitled to a subsidy under section 244.20 which are required to be entered on the abridged schedule appended to the roll pursuant to the fourth paragraph of section 69, a blank abridged schedule shall be deposited.
If the assessor is a partnership or a legal person, its representative designated under section 21 shall sign the roll.
1979, c. 72, s. 70; 1988, c. 76, s. 23; 1991, c. 32, s. 34; 1992, c. 53, s. 4; 1999, c. 40, s. 133.