CHAPTER 10-3

COUNTY DIRECTORS OF EQUALIZATION

10-3-1    Office of county director of equalization established.

10-3-1.1    Certification required for assessing or appraising officials.

10-3-1.2    Examination of applicants for certification--Enrollment--Standards.

10-3-2    Qualifications of county director.

10-3-3    Appointment of county director--Mayor participating.

10-3-4    Oath and bond of director.

10-3-5    Term of office of director--Dismissal--Subsequent terms--Vacancies in office.

10-3-6    Salary of county director.

10-3-7    Traveling expenses of county director.

10-3-8    10-3-8. Repealed by SL 1989, ch 82, § 3.

10-3-9    10-3-9. Repealed by SL 1989, ch 82, § 1A.

10-3-10    10-3-10. Repealed by SL 1989, ch 82, § 5.

10-3-11    Appointment of deputies subject to recommendations of director--Powers and duties.

10-3-12    Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.

10-3-13    Qualification by deputies--Compensation.

10-3-14    Annual conference of commissioners and director.

10-3-15    Facilities and supplies furnished to county director and municipal deputy.

10-3-16    Assessment of property by director--Exception--County as assessment district.

10-3-17    10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9.

10-3-19    Requiring statement for agricultural census.

10-3-20    Requiring affidavit of name and residence.

10-3-21    Affidavit of name and residence transmitted to other county.

10-3-22    Subpoena and examination with respect to assessment statement--Place of examination.

10-3-23    Entry on and inspection of property--Listing of taxpayers.

10-3-24    Addition of omitted property to assessment rolls.

10-3-25    Assessment of property of absent or unknown owner.

10-3-26    Valuation of property of absent or unknown owner.

10-3-27    Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.

10-3-28    Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.

10-3-29    Preparation and maintenance of county topographical map and tables--Contents.

10-3-30    Preparation and maintenance of county land valuation map--Contents.

10-3-31    Examination of recorded real estate conveyances--Record of considerations shown--Destruction.

10-3-32    Posting of real estate transfers to assessment rolls.

10-3-33    Assistance to county commissioners and boards of equalization.

10-3-34    Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

10-3-35    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.

10-3-36    Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.

10-3-37    Other assessors' powers exercised by director.

10-3-38    10-3-38. Repealed by SL 1982, ch 86, § 2.

10-3-39    Liability on bond for taxes not assessed.

10-3-40    Action on director's bond for taxes lost through failure or neglect--Judgment.

10-3-41    Median level of assessment to represent eighty-five percent of market value.