Nonbinding arbitration, §48-5-311. Assessments. Annual notice of current assessment, §48-5-306. Appeals from assessments by county board of tax assessors, §48-5-311. County board of tax assessors, §§48-5-290 to 48-5-314. County boards of equalization. Powers and duties, §48-5-311. Equalization of assessments. Generally, §§48-5-260 to 48-5-275. State loans for programs to evaluate and equalize assessments, §§48-5-330, 48-5-331. Examination of county tax digest. Generally, §§48-5-340 to 48-5-349.5. Forest land conservation use property. Conservation use assessment. Assistance grants to make up revenue reduction, §§48-5A-1 to 48-5A-6. New assessment, notice, §48-5-306. Preferential assessments. Brochures or other publications describing, §48-5-306.1. State loans to evaluate and equalize assessments, §48-5-330. Capital fund for loans, §48-5-331. Borrowing county money. Applicability of article to persons borrowing or pretending to borrow, §48-5-240. Brochure describing exemptions and preferential assessments, §48-5-306.1. 333 INDEX COUNTY PROPERTY TAXES —Cont’d Burden of proof. Arbitration of disputes as to valuation, §48-5-311. Temporary collection of taxes pending approval or appeal of disapproval of digest, §48-5-310. Changes made in taxpayer’s return. Methods of giving notice, §48-5-306. Checks. Receipt by commissioners or collectors in payment of taxes, §48-5-146. Liability for unpaid checks, §48-5-146. Claims for refund, §48-5-380.