10-3 COUNTY DIRECTORS OF EQUALIZATION
COUNTY DIRECTORS OF EQUALIZATION
Office of county director of equalization established.
Certification required for assessing or appraising officials.
Examination of applicants for certification--Enrollment--Standards.
Qualifications of county director.
Appointment of county director--Mayor participating.
Oath and bond of director.
Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
Salary of county director.
Traveling expenses of county director.
Appointment of deputies subject to recommendations of director--Powers and duties.
Oath and bond of county director and deputies--Form of oath--Failure to give bond
or take oath.
Qualification by deputies--Compensation.
Annual conference of commissioners and director.
Facilities and supplies furnished to county director and municipal deputy.
Assessment of property by director--Exception--County as assessment district.
10-3-17, 10-3-18. Repealed.
Requiring statement for agricultural census.
Requiring affidavit of name and residence.
Affidavit of name and residence transmitted to other county.
Subpoena and examination with respect to assessment statement--Place of
Entry on and inspection of property--Listing of taxpayers.
Addition of omitted property to assessment rolls.
Assessment of property of absent or unknown owner.
Valuation of property of absent or unknown owner.
Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
Listing of assessed property by districts--Delivery of assessment rolls to boards of
equalization and county commissioners--Duplicate copy for municipality.
Preparation and maintenance of county topographical map and tables--Contents.
Preparation and maintenance of county land valuation map--Contents.
Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
Posting of real estate transfers to assessment rolls.
Assistance to county commissioners and boards of equalization.
Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
Appeal by director to county board of equalization--Taxpayer's right to appeal to
circuit court preserved--Stay of appeal to Office of Hearing Examiners.
Extension of changes made by boards of equalization--Abstract submitted to
Department of Revenue.
Other assessors' powers exercised by director.
Liability on bond for taxes not assessed.
Action on director's bond for taxes lost through failure or neglect--Judgment.
Median level of assessment to represent eighty-five percent of market value.