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 Repealed.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.
10-11-19 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.
10-11-25 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.
10-11-29 Addition of omitted property by county board--Procedure for assessment.
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.
10-11-36, 10-11-37. Repealed.
, 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
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
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
Arms-length transactions included in departmental studies. 10-11-56.5
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
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.
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 §§ 10-11-13 to 10-11-31. 10-11-78
Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.