§ 5. Completion of assessment roll. All assessments shall be made as
of March first. The assessors shall complete the assessment roll and
mail notices of increased assessments to property owners on or before
the first day of May of each year and shall meet for the hearing of
complaints on the third Tuesday of May in each year, and in all other
respects except as herein modified shall proceed in the completion and
certification of the assessment roll as directed by the tax law.