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 Repealed by SL 1977, ch 89, § 9.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 Repealed by SL 1993, ch 86, § 9.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 Repealed by SL 1992, ch 80, § 108.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 Repealed by SL 1993, ch 86, § 14.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.