42-11051. General powers of department relating to property valuation In performing its duties under this title the department may: 1. Study the property tax systems of other states. 2. Employ technical experts and assistants and contract for services as necessary to carry out its duties. 3. Appoint advisory committees that represent various classes of property.
42-11052. Investigating and prosecuting violations A. The department may: 1. Examine alleged violations of this title relating to valuing property and assessing and collecting taxes. 2. Request the attorney general or the county attorney in the respective county to commence and prosecute actions and proceedings or to represent the department in litigation to enforce the […]
42-11053. Investigating property valuations A. The department shall investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes. B. The director or the director’s agent may: 1. Enter on and examine any property in this state to […]
42-11054. Standard appraisal methods and techniques A. Subject to subsection B of this section, the department shall: 1. Prescribe guidelines for applying standard appraisal methods and techniques that shall be used by the department and county assessors in determining the valuation of property. 2. Prepare and maintain manuals and other necessary guidelines, consistent with this […]
42-11056. Department records of valuations; notifying department of changes in valuations A. The department may maintain a complete and current record of all property that is subject to property tax and of property tax assessments in this state. B. The county assessors, county treasurers, county boards of equalization and state board of equalization shall notify […]
42-11057. Client county equipment capitalization fund A. A client county equipment capitalization fund is established consisting of monies received by the department pursuant to section 42-13004, subsection F, paragraph 2. B. The fund shall be administered by the department. Monies in the fund shall be used by the department for expenses necessary to upgrade and […]
