§ 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 […]
§ 42-16151 – 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 […]