2a. 2019 Report
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2a. 2019 Report
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<br /> <br />20 | Page <br /> <br />COUNTY BOARD OF EQUALIZATION STATUTES <br />CHAPTER 57‐12 <br />COUNTY BOARD OF EQUALIZATION <br /> <br />Section <br />57‐12‐01. Membership of Board – Meeting – Spot Checks <br />57‐12‐02. Unorganized Territory <br />57‐12‐03. Duties of Auditor <br />57‐12‐04. Duties of Board <br />57‐12‐05. Requirements <br />57‐12‐06. Limitations on increase <br />57‐12‐08. Auditor Correction Abstracts <br />57‐12‐01. Membership of board ‐ Meeting ‐ Required attendance of certain officials. <br />The board of county commissioners shall meet within the first ten days of June of each year and shall constitute <br />a board of equalization of the assessments made within the county. The chairman of the board shall preside. <br />The county board of equalization shall conduct a continuous day‐to‐day meeting, not to include Saturdays, <br />Sundays, or legal holidays, until it has completed all duties prescribed by this chapter. The first order of business <br />must be the equalization of assessments of property assessed by city boards of equalization. The second order <br />of business must be the equalization of assessments of property assessed by township boards of equalization. <br />The chairman of each city board of equalization, or the chairman's appointed representative, and each city <br />assessor must be present at such meeting during the first order of business. The chairman of each township <br />board of equalization, or the chairman's appointed representative, and each township assessor must be present <br />at such meeting during the second order of business. Each person required by this section to attend the meeting <br />of the county board of equalization must be compensated at a rate not to exceed ten dollars per day for each <br />day actually and necessarily spent in attendance at such meeting plus the same mileage and expenses as are <br />authorized for subdivision employees and officials. Such per diem and expenses must be paid by the city or <br />township in the same manner as other city or township expenses are paid. <br />57‐12‐01.1. Spot checks of real property. <br />Prior to the annual meeting of the county board of equalization, the board of county commissioners of each <br />county within this state shall provide for spot checks upon property within each county to properly verify the <br />accuracy of the real property listings and valuations. The spot checks must be reviewed by the county boards of <br />equalization at their annual meeting in June and such boards shall make the necessary corrections in the <br />property assessment listings and valuations. Such changes in the assessments must be made in accordance with <br />the provisions of this chapter. In case any person whose duty it is to list property with the assessor refuses to <br />list such property or intentionally omits a portion of such property in the person's listing as indicated by the spot <br />check, the county boards of equalization, as a penalty for such refusal or omission, may make an added <br />assessment on such property of twenty‐five percent in excess of its true valuation. The board of county <br />commissioners may select such persons or agencies as may be necessary to carry out the provisions of this <br />section and provide for their compensation.
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