42-16102. County board of equalization
A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the board of equalization.
B. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more.
C. The board of supervisors, by a majority vote, may contract with the state board of equalization to review and hold hearings and make decisions on petitions filed under section 42-16105.
Section: Previous 42-16051 42-16052 42-16053 42-16054 42-16055 42-16056 42-16101 42-16102 42-16103 42-16104 42-16105 42-16106 42-16107 42-16108 42-16109 NextLast modified: October 13, 2016