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    10-11-13.1, 10-11-13.2. Repealed by SL 1977, ch 89, § 9.

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    10-11-17. Repealed by SL 1993, ch 86, § 9.

10-11-18    10-11-18. Repealed by SL 1992, ch 80, § 108.

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    10-11-24. Repealed by SL 1993, ch 86, § 14.

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--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    10-11-28. Repealed by SL 1993, ch 86, § 18.

10-11-29    Addition of omitted property by county board--Procedure for assessment.

10-11-30    10-11-30. Repealed by SL 1993, ch 86, § 20.

10-11-31    Changes in real property assessments not to create inequalities requiring complete reassessment.

10-11-32    10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22.

10-11-34    Increase in individual assessment--Advance notice required.

10-11-35    10-11-35. Repealed by SL 1993, ch 86, § 24.

10-11-36    10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115.

10-11-38    10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27.

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    10-11-46. Repealed by SL 1994, ch 73, § 19.

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    10-11-49. Repealed by SL 1992, ch 80, § 117.

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    10-11-55.1. Repealed by SL 1992, ch 83, § 2.

10-11-56    Arms-length transactions included in departmental studies.

10-11-56.5    10-11-56.5. Repealed by SL 2000, ch 42, § 23.

10-11-57    Repealed

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    10-11-61. Repealed by SL 1995, ch 57, § 41.

10-11-62    10-11-62. Repealed by SL 1993, ch 86, § 33.

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    Consolidated board authority.

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 §§ 10-11-13 to 10-11-31.

10-11-78    Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.