Chapter 3 - COUNTY BOARDS OF EQUALIZATION
- Section 40-3-1 - Creation; composition; qualifications of members
- Section 40-3-2 - Selection of members; terms of office
- Section 40-3-3 - Oath of members
- Section 40-3-4 - Filling of vacancies
- Section 40-3-5 - Members not to hold other governmental positions
- Section 40-3-6 - Secretary of board
- Section 40-3-7 - Term of service and schedule of compensation of members
- Section 40-3-8 - Proration of compensation payments; employment of staff; inventory of property authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain counties
- Section 40-3-9 - Taking of inventory to be approved
- Section 40-3-10 - Inventory and appraisal of property in certain counties
- Section 40-3-11 - Cost of inventory - To be prorated
- Section 40-3-12 - Cost of inventory - Payable on requisition by presiding officer
- Section 40-3-13 - Supervision of preparation of inventories or appraisals
- Section 40-3-14 - How compensation payments made
- Section 40-3-15 - Chairman of board; rules and regulations
- Section 40-3-16 - Duties generally; quorum; powers and duties of agents; protest procedure
- Section 40-3-17 - Meetings - Review of assessments
- Section 40-3-18 - Meetings - Inspection of tax returns; failure to properly return property
- Section 40-3-19 - Meetings - Hearing objections to valuations
- Section 40-3-20 - Publication of notice of valuation of property
- Section 40-3-21 - Tax assessor to enter corrected values
- Section 40-3-22 - Failure to perform duties within specified time not fatal defect
- Section 40-3-23 - Service of subpoenas, notices, and other writings
- Section 40-3-24 - Appeals - Right
- Section 40-3-25 - Appeals - Procedure
- Section 40-3-26 - Appeals - Legal counsel for state and county
- Section 40-3-27 - Appeals - Duty to disclose information