§ 26-27-302. Qualifications

The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.

§ 26-27-310. Working groups

County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpose, each group may select a group chair who shall be vested […]

§ 26-27-311. Special sessions generally

(i) Completing its work of the equalization of property assessments; or (ii) Reviewing or extending its work of the equalization of property assessments.

§ 26-27-313. Attendance by assessor

It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which […]

§ 26-27-314. Authority to classify and zone property

The county equalization board of any county may classify the personal property and zone and classify the real property in the county and determine the average value of the property so classified or zoned, or units of them, and use the average value so determined as a guide in the equalization of assessments in the […]

§ 26-27-318. Appeals to courts

(i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or (ii) In any county in which no daily or weekly newspaper is published, by posting […]