Boards of equalization—Introduction.
Jurisdiction of county boards of equalization.
Assessment roll adjustments not requiring board action.
Assessment roll corrections agreed to by taxpayer.
Qualifications of members—Term—Organization of board—Quorum—Adjournment—Alternate and interim members.
Regularly convened session—Board duties—Presumption—Equalization to revaluation year.
RULES OF PRACTICE AND PROCEDURE
Petitions—Time limits—Waiver of filing deadline for good cause.
Requests for valuation information—Duty to exchange documentary information—Time limits.
Hearings on petitions—Withdrawal.
Evidence of value—Admissibility—Weight.
Record of hearings.
Orders of the board—Notice of value adjustment—Effective date.
Conflicts of interest.
Continuances—Ex parte contact.
Appeals to the state board of tax appeals.
Direct appeals to board of tax appeals.