Part 10. Equalization  


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