§ 42-16101 – Definition of county board
42-16101. Definition of county board In this article, unless the context otherwise requires, " county board" means the county board of equalization.
§ 42-16102 – County board of equalization
42-16102. County board of equalization A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the board of equalization. […]
§ 42-16103 – Hearing officers
42-16103. Hearing officers A. In fulfilling the responsibilities of the board of equalization, the board of supervisors, by a majority vote, may appoint a hearing officer to review petitions filed under section 42-16105. B. An appointed hearing officer must meet the qualifications prescribed by the county board of equalization that at a minimum shall include […]
§ 42-16104 – Operation of county board
42-16104. Operation of county board A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to be reported for action by the county board. B. The county board or hearing officer shall meet as often as necessary to hear all petitions filed […]
§ 42-16105 – Appeal of valuation or legal classification from county assessor to county board
42-16105. Appeal of valuation or legal classification from county assessor to county board A. If the county assessor denies all or part of a petition under section 42-16055, and if a county board of equalization has been established in the county, the petitioner may appeal the assessor’s decision to the county board by filing with […]
§ 42-16106 – Hearing
42-16106. Hearing A. The county board shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise, each party shall submit evidence in person. B. The petitioner shall pay the cost of producing the petitioner’s witnesses at the […]
§ 42-16107 – Evidence; basis for decision
42-16107. Evidence; basis for decision A. The decision shall be based on evidence presented by parties attending the hearing. B. The county board shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated. C. The evidence permitted in an appeal relating to a petition based on the […]
§ 42-16108 – Decision
42-16108. Decision A. Except as provided in subsection B of this section, the county board shall either grant or refuse the request of the petitioner, in whole or in part, as it considers just and proper within ten days after the date of the hearing, and in any event not later than October 15. B. […]
§ 42-16109 – Corrections and changes to tax roll
42-16109. Corrections and changes to tax roll A. The county board may correct any error or mistake in the assessor’s valuation or legal classification under the law when the county board considers it necessary to list the property on the roll at its full cash value. B. The county board shall require the assessor to […]
§ 42-16110 – Entry of changes and completion of roll
42-16110. Entry of changes and completion of roll If the board of supervisors makes any changes to valuations or legal classifications ordered by the county board of equalization it shall: 1. Add up on the roll the entries of: (a) Valuation of each description of property. (b) Valuation of each class of property, as valued. […]
§ 42-16111 – Appeal from county board of equalization
42-16111. Appeal from county board of equalization A. A property owner who is dissatisfied with the valuation or classification of the property as fixed by the county board, or a petitioner whose petition under this article is denied, in whole or in part, may appeal directly to court as provided by section 42-16202. B. If […]