Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
300.0000 COUNTY BOARD OF EQUALIZATION
300.0010 Decision. A majority of a quorum of the board of supervisors, while acting as the county board of equalization, may act upon a matter even if such majority is less than a majority of the full board. OAG 12/4/1984 (No. 84-1001, Vol. 67, p. 514).