40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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40-2-17
Section 40-2-17 Revaluation by board of equalization to affect equalization. Upon the giving
of such notice by the Department of Revenue of the revaluing and reassessment ordered to be
made of property within said county, it shall be the duty of the secretary of the board of
equalization receiving such notice to call without delay a meeting of said board of equalization
and to notify the Department of Revenue of the date on which said board is called to meet,
and it shall be the duty of said board to convene on the day named in such notice, and at
such meeting the board shall revalue and equalize the class or classes of property within
the county, precinct, or municipality, as specified by the Department of Revenue, so as to
conform to the findings and orders of the Department of Revenue by so revaluing and equalizing
each item of said classes of property so that such item will bear its just proportion of tax
as provided by law. If the board of equalization fails or refuses to make the...
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40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market value;
basis for equalization of assessments; values subject to review; hearing of complaints; appeals;
compensation of members of county board of equalization. Where the property of a county has
been appraised at its fair and reasonable market value as required by this division to the
reasonable satisfaction of the Department of Revenue, this fact shall be certified to the
county board of equalization and to the tax assessor of such county, and such values shall
be the basis for the equalization of the assessments for ad valorem taxes in such county for
the next tax year. The fair and reasonable market values certified shall be prima facie correct
for assessments for such tax year, but shall be subject to review by the county board of equalization
which after a hearing of the complaint of a property owner shall fix the fair and reasonable
market value at the amount it deems to be proper. The county...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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40-3-17
Section 40-3-17 Meetings - Review of assessments. When the assessor shall have completed the
assessment, valuation, and equalization work in his county as provided by law, he shall notify
each member of the board of equalization, if such board is not required by law to serve full
time, and such board shall meet on the second Monday in February or at such other date prior
thereto as may be made possible by the completion of the work of the tax assessor and sit
at the courthouse of the county, from day to day, until its duties are completed or its allotted
number of days exhausted, and shall review, revise, correct, and fix the assessment values
made by the tax assessor by raising or lowering the assessment of any person, partnership,
corporation, or association, except such assessments as have been approved by the Department
of Revenue, as to any or all of the items of his assessment, in such manner as to secure the
assessment of property at the amount specified by law on its fair and...
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40-2-16
Section 40-2-16 Equalization of valuation generally. It shall be the duty of the Department
of Revenue to examine such of the tax records of the several counties as will enable it to
ascertain whether the tax valuation of the various classes of property as made in the respective
counties of the state, is reasonably uniform as between the respective counties and is in
proportion to the fair and reasonable market value of the property assessed. The purpose and
intent of this title is to bring about as far as practicable an equalization throughout the
state of the value of the various classes of property subject to taxation, so that the proportion
of the fair and reasonable market value of the property as fixed for assessment in one county
shall be in due proportion to the fair and reasonable market value of the same classes of
property in other counties, fixed on the same basis for assessment, and that such classes
of property in every county shall bear their proportion of the tax...
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40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections. Except
as otherwise provided by law, the assessing official shall, from information entered on the
tax return list and from all other information known to him or her, or which he or she may
procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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40-3-20
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the completion
of the work of reviewing and adjusting assessed valuation under the provisions of this chapter,
the assessing official shall give notice by publication once a week for two consecutive weeks
in a newspaper published in the county. If no newspaper is published in the county, the notices
shall be posted in three public places in each precinct of the county. The notices shall state
that the assessed valuations of all property listed for taxation have been fixed as provided
by law, that the tax return lists showing the assessed valuations are in his or her office
and open for public inspection, that the board of equalization will sit at the courthouse
of the county on the date specified by the Department of Revenue to consider any protests
that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied
with the valuations of his or her property as fixed and...
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