§ 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 […]
§ 42-16151 – 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 […]