138.100. Rules--hearings (counties of the first classification).
Rules--hearings (counties of the first classification).
138.100. 1. The following rules shall be observed by such countyboards of equalization:
(1) They shall raise the valuation of all tracts or parcels of landand all tangible personal property as in their opinion have been returnedbelow their real value; but, after the board has raised the valuation ofsuch property, notice shall be given that said valuation of such propertyhas been increased and a hearing shall be granted; such notice shall be inwriting and shall be directed to the owner of the property or the personcontrolling the same, at his last address as shown by the records in theassessor's office, and shall describe the property and the value thereof asincreased; such notice may be by personal service or by mail and if theaddress of such person or persons is unknown, notice may be given bypublication in two newspapers published within the county; such noticeshall be served, mailed or published at least five days prior to the dateon which said hearing shall be held at which objections, if any, may bemade against said increased assessment;
(2) They shall reduce the valuation of such tracts or parcels of landor of any tangible personal property which, in their opinion, has beenreturned above its true value as compared with the average valuation of allthe real and tangible personal property of the county.
2. Such hearings shall end on the thirty-first day of July of eachyear, except in any city not within a county or any county with a charterform of government, in which such hearings shall end by the fourth Saturdayin August; provided, that the estimated true value of personal property asshown on any itemized personal property return shall not be conclusive onthe assessor or prevent the assessor from increasing such valuation.Provided further that said board of equalization may meet thereafter atleast once a month for the purpose of hearing allegations of erroneousassessments, double assessments and clerical errors, and upon satisfactoryproof thereof shall correct such errors and certify the same to the countyclerk and county collector.
3. The board of equalization in all counties with a charter form ofgovernment shall provide the taxpayer with written findings of fact and awritten basis for the board's decision regarding any parcel of realproperty which is the subject of a hearing before any board ofequalization.
4. The provisions of subsection 3 of this section shall only apply inany county with a charter form of government with more than one millioninhabitants.
(L. 1945 p. 1930 § 15, A.L. 1951 p. 872, A.L. 2002 H.B. 1150, et al. § 138.100 and § 2, A.L. 2005 H.B. 58, A.L. 2008 S.B. 711)