Part 10 - EQUALIZATION
- Section 59-2-1001 - County board of equalization - Public hearings - Hearing officers - Notice of decision - Rulemaking
- Section 59-2-1002 - Change in assessment - Force and effect - Additional assessments - Notice
- Section 59-2-1003 - Power of county board to increase or decrease assessment
- Section 59-2-1004 - Appeal to county board of equalization - Real property - Time period for appeal - Public hearing requirements - Decision of board - Extensions approved by commission - Appeal to commission
- Section 59-2-1004.1 - Appeals of valuation or equalization of property eligible for deferral for 2023
- Section 59-2-1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster
- Section 59-2-1004.6 - Tax relief for decrease in fair market value due to access interruption
- Section 59-2-1005 - Procedures for appeal of personal property valuation - Time for appeal - Hearing - Decision - Appeal to commission
- Section 59-2-1006 - Appeal to commission - Duties of auditor - Decision by commission
- Section 59-2-1007 - Objection to assessment by commission - Application - Contents of application - Amending an application - Information provided by the commission - Hearings - Appeals
- Section 59-2-1008 - Investigations by commission - Assessment of escaped property - Increase or decrease of assessed valuation
- Section 59-2-1009 - Equalization based on reports of county auditors
- Section 59-2-1010 - Statement of equalization to be sent to county auditors
- Section 59-2-1011 - Record of changes - Form and contents of signed statement
- Section 59-2-1017 - Property tax appeal assistance