Minutes of hearing of county board of equalization: Contents; transmittal to State Board of Equalization; transcripts of hearings.
1. Each county board of equalization shall, at the expense of the county, cause complete minutes to be taken at each hearing. These minutes must include the title of all exhibits, papers, reports and other documentary evidence submitted to the county board of equalization by the complainant. The clerk of the county board of equalization shall forward the minutes to the Secretary of the State Board of Equalization.
2. If a transcript of any hearing held before the county board of equalization is requested by the complainant, he shall furnish the reporter, pay for the transcript and deliver a copy of the transcript to the clerk of the county board of equalization and the Secretary of the State Board of Equalization upon filing an appeal.
Last modified: February 27, 2006