Chapter3. COUNTY BOARDS OF EQUALIZATION.  


§ 40-3-1. Creation; composition; qualifications of members.
§ 40-3-2. Selection of members; terms of office.
§ 40-3-3. Oath of members.
§ 40-3-4. Filling of vacancies.
§ 40-3-5. Members not to hold other governmental positions.
§ 40-3-6. Secretary of board.
§ 40-3-7. Term of service and schedule of compensation of members.
§ 40-3-8. Proration of compensation payments; employment of staff; inventory of property authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain counties.
§ 40-3-9. Taking of inventory to be approved.
§ 40-3-10. Inventory and appraisal of property in certain counties.
§ 40-3-11. Cost of inventory - To be prorated.
§ 40-3-12. Cost of inventory - Payable on requisition by presiding officer.
§ 40-3-13. Supervision of preparation of inventories or appraisals.
§ 40-3-14. How compensation payments made.
§ 40-3-15. Chairman of board; rules and regulations.
§ 40-3-16. Duties generally; quorum; powers and duties of agents; protest procedure.
§ 40-3-17. Meetings - Review of assessments.
§ 40-3-18. Meetings - Inspection of tax returns; failure to properly return property.
§ 40-3-19. Meetings - Hearing objections to valuations.
§ 40-3-20. Publication of notice of valuation of property.
§ 40-3-21. Tax assessor to enter corrected values.
§ 40-3-22. Failure to perform duties within specified time not fatal defect.
§ 40-3-23. Service of subpoenas, notices, and other writings.
§ 40-3-24. Appeals - Right.
§ 40-3-25. Appeals - Procedure.
§ 40-3-26. Appeals - Representation of state; state and county officials not to represent taxpayers.