138.090. Meetings of board (first class counties).
Meetings of board (first class counties).
138.090. 1. Except as provided in subsection 2 of this section, thecounty board of equalization in first class counties shall meet on thefirst Monday in July of each year.
2. Upon a finding by the board that it is necessary in order tofairly hear all cases arising from a general reassessment, the board maybegin meeting after July first in any applicable year to timely considerany appeal or complaint resulting from an evaluation made during a generalreassessment of all taxable real property and possessory interests in thecounty. There shall be no presumption that the assessor's valuation iscorrect.
(L. 1945 p. 1930 § 14, A. 1949 S.B. 1023, A.L. 1983 S.B. 63, et al., A.L. 1992 S.B. 630, A.L. 2008 S.B. 711)