Effective – 28 Aug 2008, 2 histories 138.010. Membership of county board of equalization — annual meetings. — 1. Except as otherwise provided by law, in every county in this state there shall be a county board of equalization consisting of the commissioners of the county commission, the county assessor as a nonvoting member, the […]
Effective – 28 Aug 2004 138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties). — No member of any board of equalization in any county with a charter form of government shall be an official of any city, town, or village in the county, a member of […]
Effective – 28 Aug 1986 138.015. Representation of constitutional charter cities under 300,000 on board — compensation. — For the purpose of giving cities organized under the provisions of Article VI, Section 19, of the Constitution having less than three hundred thousand inhabitants representation on the county board of equalization when the board is sitting […]
Effective – 28 Aug 2002 138.020. Members of board not to receive additional compensation, exception — compensation of county surveyor. — The commissioners of the county commission, the county assessor, the county clerk, and those sitting as members as may otherwise be provided, who are now or may hereafter be compensated by salary shall not […]
Effective – 28 Aug 1959 138.030. Oath of members — powers and duties. — 1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county. 2. The […]
Effective – 28 Aug 1945 138.040. Power to send for persons and papers — quorum. — 1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff […]
Effective – 28 Aug 2008 138.050. Rules to be observed. — The following rules shall be observed by county boards of equalization: (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been returned below their real value; but, after the board […]
Effective – 28 Aug 2020, 2 histories 138.060. Appeals from assessor’s valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments. — 1. The county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the assessor, and shall correct and […]
Effective – 28 Aug 1945 138.070. Assessment of property omitted from assessor’s books — notice — hearings. — 1. The county board of equalization, in regular session, shall have authority to assess and equalize the value of any property that may have been omitted from the assessor’s books then under examination by said board, and […]
Effective – 28 Aug 1945 138.080. Adjustment of tax books. — In case the report of equalization from the state tax commission be not received before or during the session of the county board of equalization, then it shall be the duty of the county clerk to adjust the tax books according to such report […]
