Powers and Duties of Executive Secretary

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Under the direction of the state board of equalization, the executive secretary has the power and duty to:

  1. Keep written minutes of all meetings of the state board setting forth all actions of the state board, which shall be open to public inspection during regular office hours;
  2. Conduct preliminary hearings and make investigations for the state board regarding any appeals before the board from assessments of property, other than assessments made by the comptroller of the treasury;
  3. Obtain evidence, information and statistics relative to the value, classification and assessment of property for assistance to the state board in its duties of equalization;
  4. Require assessors of property to furnish reports under oath, giving specific information relating to assessments and other facts concerning properties and such other information as may be required by the state board;
  5. Prepare an annual report, approved by the state board, which shall be made available to the general assembly with an appropriate summary of information regarding assessments of property in each county of the state;
  6. Conduct such studies of the relationship between existing assessments and the value as set out in § 67-5-603 of such property or classes of property as may be directed by the state board;
  7. Study and investigate the tax laws of other states and policies of federal and state agencies relating to assessments of property;
  8. Approve applications for exemption from property taxation, subject to review by the state board;
  9. Give assistance to local boards of equalization on matters affecting the equalization of assessments and the interpretation of laws relating to assessment, classification and valuation of property; and
  10. Carry out all policies, rules and regulations that are adopted by the state board.


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