10-11-72. Consolidated board authority.
A consolidated board of equalization may:
(1)Correct clerical errors of the assessment roll;
(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Source: SL 1996, ch 68, §7; SL 2021, ch 43, § 16.