It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.
Section: 48-5-340 48-5-341 48-5-342 48-5-342.1 48-5-343 48-5-344 48-5-345 48-5-346 48-5-347 48-5-348 48-5-349 48-5-349.1 48-5-349.2 48-5-349.3 48-5-349.4 NextLast modified: October 14, 2016