Chapter 03 - County Directors Of Equalization
- Section 10-3-1 - Office of county director of equalization established.
- Section 10-3-1.1 - Certification required for assessing or appraising officials.
- Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards.
- Section 10-3-2 - Qualifications of county director.
- Section 10-3-3 - Appointment of county director--Mayor participating.
- Section 10-3-4 - Oath and bond of director.
- Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
- Section 10-3-6 - Salary of county director.
- Section 10-3-7 - Traveling expenses of county director.
- Section 10-3-8 - Repealed.
- Section 10-3-9 - Repealed.
- Section 10-3-10 - Repealed.
- Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties.
- Section 10-3-12 - Oath and bond of county director and deputies--Form of oath--Failure to give bondor take oath.
- Section 10-3-13 - Qualification by deputies--Compensation.
- Section 10-3-14 - Annual county conference of director, commissioners and auditor--Taking oath ofoffice.
- Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy.
- Section 10-3-16 - Assessment of property by director--Exception--County as assessment district.
- Sections 10-3-17, 10-3-18 - Repealed
- Section 10-3-19 - Requiring statement for agricultural census.
- Section 10-3-20 - Requiring affidavit of name and residence.
- Section 10-3-21 - Affidavit of name and residence transmitted to other county.
- Section 10-3-22 - Subpoena and examination with respect to assessment statement--Place ofexamination.
- Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers.
- Section 10-3-24 - Addition of omitted property to assessment rolls.
- Section 10-3-25 - Assessment of property of absent or unknown owner.
- Section 10-3-26 - Valuation of property of absent or unknown owner.
- Section 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
- Section 10-3-28 - Listing of assessed property by districts--Delivery of assessment rolls to boards ofequalization and county commissioners--Duplicate copy for municipality.
- Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents.
- Section 10-3-30 - Preparation and maintenance of county land valuation map--Contents.
- Section 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
- Section 10-3-32 - Posting of real estate transfers to assessment rolls.
- Section 10-3-33 - Assistance to county commissioners and boards of equalization.
- Section 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
- Section 10-3-35 - Appeal by director to county board of equalization--Taxpayer's right to appeal tocircuit court preserved--Stay of appeal to Office of Hearing Examiners.
- Section 10-3-36 - Extension of changes made by boards of equalization--Abstract submitted toDepartment of Revenue and Regulation.
- Sections 10-3-37, 10-3-38 - Other assessors' powers exercised by director. Repealed
- Section 10-3-39 - Liability on bond for taxes not assessed.
- Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment.