Chapter 458-14. County boards of equalization.  


Section 458-14-001. Boards of equalization—Introduction.
Section 458-14-005. Definitions.
Section 458-14-015. Jurisdiction of county boards of equalization.
Section 458-14-025. Assessment roll adjustments not requiring board action.
Section 458-14-026. Assessment roll corrections agreed to by taxpayer.
Section 458-14-035. Qualifications of members—Term—Organization of board—Quorum—Adjournment—Alternate and interim members.
Section 458-14-046. Regularly convened session—Board duties—Presumption—Equalization to revaluation year.
Section 458-14-056. Petitions—Time limits—Waiver of filing deadline for good cause.
Section 458-14-066. Requests for valuation information—Duty to exchange documentary information—Time limits.
Section 458-14-076. Hearings on petitions—Withdrawal.
Section 458-14-087. Evidence of value—Admissibility—Weight.
Section 458-14-095. Record of hearings.
Section 458-14-105. Hearings—Open sessions—Exceptions.
Section 458-14-116. Orders of the board—Notice of value adjustment—Effective date.
Section 458-14-127. Reconvened boards—Authority.
Section 458-14-136. Hearing examiners.
Section 458-14-146. Conflicts of interest.
Section 458-14-156. Training seminars.
Section 458-14-160. Continuances—Ex parte contact.
Section 458-14-170. Appeals to the state board of tax appeals.
Section 458-14-171. Direct appeals to board of tax appeals.