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.