2a. 2019 Report
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2a. 2019 Report
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<br /> <br />21 | Page <br /> <br />57‐12‐02. Duties of board as to assessments in unorganized territory. <br />The members of the board of county commissioners also shall meet as a board of equalization as respects all <br />assessments made in assessment districts not embraced in a city or organized township, and shall perform the <br />duties prescribed for a township board of equalization as respects unorganized territory, and such board must <br />be regarded as the local board of equalization for such territory. <br />57‐12‐03. Duties of county auditor. <br />The county auditor shall act as clerk of the county board of equalization and shall keep an accurate journal or <br />record of the proceedings and orders of said board, showing the facts and evidence upon which, its action is <br />based. Such record must be published as other proceedings of the board of county commissioners are published, <br />and a copy of such published proceedings must be transmitted to the state tax commissioner with the abstract <br />of assessment required by law. <br />57‐12‐04. Duties of board. <br />At its meeting, the county board of equalization shall examine and compare the assessments returned by the <br />assessors of all the districts within the county and shall proceed to equalize the same throughout the county <br />between the several assessment districts. <br />57‐12‐05. Requirements to be followed in equalization of individual assessments. <br />The county board of equalization, when equalizing individual assessments, shall observe the following rules: <br />1. The valuation of each tract or lot of real property which is returned below its true and <br />full value must be raised to the sum believed by such board to be the true and full <br />value thereof. <br />2. The valuation of each tract or lot of real property which, in the opinion of the board, is <br />returned above its true and full value must be reduced to such sum as is believed to <br />be the true and full value thereof. <br />57‐12‐06. County board of equalization ‐ Equalizing between assessment districts and <br />between properties ‐ Limitation on increase ‐ Notice. <br /> <br />1. The rules prescribed in section 57‐12‐05 apply when the board of county commissioners is <br />equalizing assessments between the several assessment and taxing districts in the county <br />provided that in such case, except as otherwise provided in subsection 2, the board may raise
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