Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0035 Duty to Equalize Assessments. An Assessment Appeals Board is charged with the assessment equalization function, and once a Board of Supervisors acts to establish such a board, the power to equalize assessments passes solely to the Assessment Appeals Board. Such is constitutionally mandated in section 16 of article XIII of the State Constitution. C 6/10/80.