Chapter 458-14 County Boards of Equalization

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