Codified Laws


Text Search




Enter the text to search for and click Search to get a list of statutes containing the text you entered. Tips:
  • Multiple words will be searched as a phrase. Entering Property Tax will return statutes that contain the complete phrase Property Tax.
  • Logical Operators are allowed. Hunting and Fishing will return statutes that containing both hunting and fishing. Hunting or Fishing will return statutes that contain hunting, fishing, or both.
  • Wild cards(*) are allowed. Entering Approp* will return statutes that contain Appropriation, Appropriate, Appropriated, etc..
  • Punctuation can also be used as operators. + = and, , = or. Searching for phrases that have , and will result in error unless you enclose the entire phrase in quotes.
The Filter option allows you to narrow your search results to a specific Title or Chapter. Here is a tip for using the filter option.
  • Use a dash (-) as the last character of your filter to refine searches. For example the filter "1-1" returns sections in 1-1, 1-10, 1-11, 1-12, etc. The filter "1-1-" returns only sections in Chapter 1-1.

Quick Find



Type the Statute number you are looking for in the form Title-Chapter-Section . Examples(1-1-1.1, 27A-11A-12, etc.)

The Get Statute button can be used to locate a specific statute. You may type in a title, chapter, or section number. Example: typing 1 will return the chapter list for Title 1, typing 1-1 will return the section list for chapter 1-1, typing 1-1-1 will return section 1-1-1 of the statutes.

The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3

 
CHAPTER 10-11

EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

10-11-1      County auditor to add omitted property to assessment rolls.
10-11-2      Correction of assessment rolls by addition of property and valuation.
10-11-3      Notice to property owner or occupant to show cause before addition of property to assessment rolls.
10-11-4      Addition of property and valuation after failure of owner to show cause against assessment.
10-11-5      Addition of omitted tax to tax list_Certification to County Treasurer_Warrant for Collection_Evidence Filed by County Auditor .
10-11-6      Notice mailed to taxpayer of addition of omitted property.
10-11-7      Entry of omitted taxes on duplicate tax list--Collection.
10-11-8      Power of state department to direct addition of omitted property--Procedure.
10-11-9      Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
10-11-10      Change of tax lists to correct error in computation or extension.
10-11-11      Change of assessment and tax lists to add omitted property discovered by treasurer.
10-11-12      Form of amendments to tax lists.
10-11-13      Composition of local boards of equalization--Time and place of annual meeting.
10-11-13.1, 10-11-13.2. Repealed.
10-11-14      Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.
10-11-15      Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
10-11-16      Appeal to local board of equalization--Notice of appeal.
10-11-16.1      Appeals--Notice of decision by local board of equalization.
10-11-17      Repealed.
10-11-18      Repealed.
10-11-19      Addition of omitted property by local board--Procedure for assessment.
10-11-20      Notice to taxpayer before increase in assessment by local board.
10-11-21      Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
10-11-22      Right of appeal from local board to county board of equalization.
10-11-23      Method of appeal to county board.
10-11-24      Repealed.
10-11-25      Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
10-11-26      Powers of county board of equalization--Corrections--De novo appeals.
10-11-26.1      Notice of decision by county board of equalization--Publication of minutes.
10-11-27      Complaint to local board required before consideration by county board.
10-11-28      Repealed.
10-11-29      Addition of omitted property by county board--Procedure for assessment.
10-11-30      Repealed.
10-11-31      Changes in real property assessments not to create inequalities requiring complete reassessment.
10-11-32, 10-11-33. Repealed.
10-11-34      Advance notice required before increase in individual assessment.
10-11-35      Repealed.
10-11-36, 10-11-37. Repealed.


10-11-38, 10-11-39. Repealed.
10-11-40      Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
10-11-41      Correction of assessment lists to show changes by county board--Abstracts of lists.
10-11-42      Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
10-11-42.1      Powers of secretary of revenue--De novo appeals.
10-11-42.2      Notice of decision by Office of Hearing Examiners.
10-11-42.3      Designated shareholder permitted to represent subchapter S corporation on appeal.
10-11-43      Appeal from Office of Hearing Examiners to circuit court.
10-11-44      Appeal from county board of equalization to circuit court.
10-11-45      Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
10-11-45.1      Circuit court may award costs against unsuccessful appellant.
10-11-46      Repealed.
10-11-47      Assessments within equalization jurisdiction of secretary of revenue.
10-11-48      Percentage changes by secretary of revenue in real property assessments within county.
10-11-49      Repealed.
10-11-50      Evidence required for percentage change in assessments--Rate of change not to be fractional.
10-11-51      Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
10-11-52      Assessments not invalidated by late transmittal of certificate.
10-11-53      Correction of assessment lists to show changes made by state board--Fractional amounts.
10-11-54      Directors of equalization to report data on assessed valuation and sales to state department.
10-11-55      Annual studies by department of assessment to sales ratios.
10-11-55.1      Repealed.
10-11-56      Arms-length transactions included in departmental studies.
10-11-56.5      Repealed.
10-11-57      Assessed valuation used in application of studies to agricultural land.
10-11-58      Computation of median level of assessment in each county.
10-11-59      Computation of coefficient of dispersion for each county.
10-11-60      Publication of findings from assessment to sales ratio studies.
10-11-61      Repealed.
10-11-62      Repealed.
10-11-63      Definition of terms.
10-11-64      Annual valuation of property within municipality.
10-11-65      Appeal from assessment to sales ratio studies.
10-11-66      Consolidated board of equalization authorized--Membership.
10-11-67      Filing complaint with consolidated board.
10-11-68      Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
10-11-69      Assessment of omitted property by consolidated board.
10-11-70      Notice of raise in assessment by consolidated board.
10-11-71      Voting on property valuation by consolidated board--Oath of board members--Annual session.
10-11-72      Authority of consolidated board of equalization.
10-11-73      Written notice of consolidated board decisions.
10-11-74      Placement of omitted property on taxing district books by consolidated board.
10-11-75      Reassessment of taxing district caused by consolidated board decision prohibited.
10-11-76      Appeal of consolidated board of equalization's decision.
10-11-77      Application of ยงยง 10-11-13 to 10-11-31.
10-11-78      Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.


Back to Title 10