Chapter 11 - EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

Section 10-11-1 - County auditor to add omitted property to assessment rolls
Section 10-11-2 - Correction of assessment rolls by addition of property and valuation
Section 10-11-3 - Notice to property owner or occupant to show cause before addition of property to assessment rolls
Section 10-11-4 - Addition of property and valuation after failure of owner to show cause against assessment
Section 10-11-5 - Addition of omitted tax to tax list-Certification to county treasurer-Warrant for collection-Evidence filed by county auditor
Section 10-11-6 - Notice mailed to taxpayer of addition of omitted property
Section 10-11-7 - Entry of omitted taxes on duplicate tax list-Collection
Section 10-11-8 - Power of state department to direct addition of omitted property-Procedure
Section 10-11-9 - Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property
Section 10-11-10 - Change of tax lists to correct error in computation or extension
Section 10-11-11 - Change of assessment and tax lists to add omitted property discovered by treasurer
Section 10-11-12 - Form of amendments to tax lists
Section 10-11-13 - Composition of local boards of equalization-Time and place of annual meeting
Section 10-11-13.1, 10-11-13.2 - [Repealed]
Section 10-11-14 - Quorum of a local board of equalization-Adjournment from day to day-Time allowed to complete equalization-Participation by school board members
Section 10-11-15 - Clerk of local equalization board-Minutes-Form of action-Adjournment in absence of quorum
Section 10-11-16 - Appeal to local board of equalization-Notice of appeal
Section 10-11-16.1 - Appeals-Notice of decision by local board of equalization
Section 10-11-17 - [Repealed]
Section 10-11-18 - [Repealed]
Section 10-11-19 - Addition of omitted property by local board-Procedure for assessment
Section 10-11-20 - Notice to taxpayer before increase in assessment by local board
Section 10-11-21 - Delivery of equalized assessment roll to director of equalization-Acceptance by county commissioners
Section 10-11-22 - Right of appeal from local board to county board of equalization
Section 10-11-23 - Method of appeal to county board
Section 10-11-24 - [Repealed]
Section 10-11-25 - Composition of county board of equalization-Oath of office-Time, place and duration of meetings
Section 10-11-26 - Powers of county board of equalization-De novo appeals
Section 10-11-26.1 - Notice of decision by county board of equalization-Publication of minutes
Section 10-11-27 - Complaint to local board required before consideration by county board
Section 10-11-28 - [Repealed]
Section 10-11-29 - Addition of omitted property by county board-Procedure for assessment
Section 10-11-30 - [Repealed]
Section 10-11-31 - Changes in real property assessments not to create inequalities requiring complete reassessment
Section 10-11-32, 10-11-33 - [Repealed]
Section 10-11-34 - Increase in individual assessment-Advance notice required
Section 10-11-35 - [Repealed]
Section 10-11-36, 10-11-37 - [Repealed]
Section 10-11-38, 10-11-39 - [Repealed]
Section 10-11-40 - Record of county board proceedings maintained by auditor-Copy transmitted to Department of Revenue
Section 10-11-41 - Correction of assessment lists to show changes by county board-Abstracts of lists
Section 10-11-42 - Appeal from county board to Office of Hearing Examiners-Notice by county board-Procedure-Right of appeal to circuit court preserved
Section 10-11-42.1 - Powers of secretary of revenue-De novo appeals
Section 10-11-42.2 - Notice of decision by Office of Hearing Examiners
Section 10-11-42.3 - Designated shareholder permitted to represent subchapter S corporation on appeal
Section 10-11-43 - Appeal from Office of Hearing Examiners to circuit court
Section 10-11-44 - Appeal from county board of equalization to circuit court
Section 10-11-45 - Docketing and hearing of appeals to circuit court-Combining decisions in appeal
Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant
Section 10-11-46 - [Repealed]
Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue
Section 10-11-48 - Percentage changes by secretary of revenue in real property assessments within county
Section 10-11-49 - [Repealed]
Section 10-11-50 - Evidence required for percentage change in assessments-Rate of change not to be fractional
Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenue-State levy certified
Section 10-11-52 - Assessments not invalidated by late transmittal of certificate
Section 10-11-53 - Correction of assessment lists to show changes made by state board-Fractional amounts
Section 10-11-54 - Directors of equalization to report data on assessed valuation and sales to state department
Section 10-11-55 - Annual studies by department of assessment to sales ratios
Section 10-11-55.1 - [Repealed]
Section 10-11-56 - Arms-length transactions included in departmental studies
Section 10-11-56.5 - [Repealed]
Section 10-11-57 - [Repealed]
Section 10-11-58 - Computation of median level of assessment in each county
Section 10-11-59 - Computation of coefficient of dispersion for each county
Section 10-11-60 - Publication of findings from assessment to sales ratio studies
Section 10-11-61 - [Repealed]
Section 10-11-62 - [Repealed]
Section 10-11-63 - Definition of terms
Section 10-11-64 - Annual valuation of property within municipality
Section 10-11-65 - Appeal from assessment to sales ratio studies
Section 10-11-66 - Consolidated board of equalization authorized-Membership
Section 10-11-67 - Filing complaint with consolidated board
Section 10-11-68 - Consolidated board to hear valuation, classification, and assessment questions-Adjustments in assessment roll
Section 10-11-69 - Assessment of omitted property by consolidated board
Section 10-11-70 - Notice of raise in assessment by consolidated board
Section 10-11-71 - Voting on property valuation by consolidated board-Oath of board members-Annual session
Section 10-11-72 - Consolidated board authority
Section 10-11-73 - Written notice of consolidated board decisions
Section 10-11-74 - Placement of omitted property on taxing district books by consolidated board
Section 10-11-75 - Reassessment of taxing district caused by consolidated board decision prohibited
Section 10-11-76 - Appeal of consolidated board of equalization's decision
Section 10-11-77 - Application of sections 10-11-13 to 10-11-31
Section 10-11-78 - Supreme Court may award attorney fees against unsuccessful appellant-Motion and statement of costs