§ 42-16151 – Definition of state board
42-16151. Definition of state board In this article, unless the context otherwise requires, " state board" means the state board of equalization.
§ 42-16152 – State board of equalization
42-16152. State board of equalization The state board of equalization is established as an independent agency that is not subject to the supervision or control of the department of revenue.
§ 42-16153 – Members
42-16153. Members A. The state board of equalization consists of: 1. Ten members who are appointed by the board of supervisors of each county with a population of more than five hundred thousand persons according to the most recent United States decennial census. 2. Ten members who are appointed by the governor from each county […]
§ 42-16154 – Chairman; administration; meetings
42-16154. Chairman; administration; meetings A. The governor shall appoint the chairman of the state board who is responsible for the administration and operation of the board. The position of chairman is a full-time position. The chairman is eligible to receive compensation pursuant to section 38-611. B. The state board shall meet at the call of […]
§ 42-16155 – Hearing officers and employees
42-16155. Hearing officers and employees A. Subject to title 41, chapter 4, article 4, the state board of equalization may employ one or more hearing officers who must meet the same qualifications prescribed for the members of the board by section 42-16153. B. Any training activity for hearing officers shall be held in public with […]
§ 42-16156 – Case assignment
42-16156. Case assignment A. The chairman or chief clerk of the state board shall assign tax cases on a random basis to members of the board to be heard as provided by this article. This subsection does not prevent the chairman or chief clerk from taking into account in assigning tax cases the availability of […]
§ 42-16157 – Appeal of valuation or legal classification from county assessor to state board of equalization
42-16157. Appeal of valuation or legal classification from county assessor to state board of equalization A. Except as provided in subsection C or D of this section, if the county assessor denies all or part of a petition under section 42-16055, and if a county board of equalization is not established in the county where […]
§ 42-16158 – Appeal of valuation or legal classification from department to state board of equalization
42-16158. Appeal of valuation or legal classification from department to state board of equalization A. A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal to the state board by filing a petition with the state board that is postmarked on or […]
§ 42-16159 – Hearing on department equalization order
42-16159. Hearing on department equalization order A. At the request of a county assessor who receives an equalization order issued by the department under chapter 13, article 6 of this title, the state board shall hold a hearing and issue its decision within fifteen days after receipt of an appeal pursuant to section 42-13255. B. […]
§ 42-16160 – Recommendation for future equalization orders
42-16160. Recommendation for future equalization orders The state board at any time may recommend to the department properties that in the state board’s opinion should be included in the department’s next review of property under chapter 13, article 6 of this title.
§ 42-16161 – Filings and hearings
42-16161. Filings and hearings A. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is compatible with the board’s filing system. The board’s transmitted receipt is evidence that the board acknowledges that the petitions were filed for purposes of this article. B. […]
§ 42-16162 – Decision of the state board
42-16162. Decision of the state board A. Based on the evidence presented at a hearing on an appeal, the state board shall either grant or refuse the request of the petition, in whole or in part, as the state board considers just and proper. The decision of the state board shall not exceed the assessor’s […]
§ 42-16163 – Hearing notices
42-16163. Hearing notices Unless otherwise provided by law, all notices of hearings on appeals before the state board shall be mailed at least fourteen days before the hearing.
§ 42-16164 – Decisions
42-16164. Decisions A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may review any decision to ensure due process […]
§ 42-16165 – Deadlines for issuing decisions
42-16165. Deadlines for issuing decisions The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for: 1. Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15. 2. An appeal under section […]
§ 42-16166 – Transmitting changes in valuations or legal classifications
42-16166. Transmitting changes in valuations or legal classifications On or before the fourth Friday in November of each year the state board shall transmit to: 1. The assessor of each county a statement of changes, if any, that it has made in the valuation or legal classification of any property in the county that is […]
§ 42-16167 – Entry of changes and completion of roll
42-16167. Entry of changes and completion of roll If the board of supervisors makes any changes to valuations ordered by the state 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. (c) Total valuations. […]
§ 42-16168 – Appeal to court
42-16168. Appeal to court A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42-16203. B. Appeals from all other orders and decisions of the state board shall be as provided by law.
§ 42-16169 – Finality of decision
42-16169. Finality of decision Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been taken within the time prescribed by section 42-16203. No person may plead such a decision in any proceeding as a bar to raising any valuation or classification […]