Purpose of part

Classification of counties for administration of part. County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system. Qualifications, duties, and compensation of appraisers. (For effective date, see note.) Designation and duties of chief appraiser. Right to inspect property; display of identification; notification of right to file property tax return. Formation of joint county property appraisal staffs. Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings. State payments for minimum staff of appraisers; state salary supplements for qualified appraisers. Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property. Authority to promulgate 48-5-273. 48-5-274. rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property. Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment. Table of values for conservation use value of forest land. [Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy. Counties to submit tax rate to commissioner. (For effective date, see note.) Establishment of equalized adjusted property tax digest; information to be furnished by commissioner. Applicability of part. PART 2 COUNTY BOARDS OF TAX ASSESSORS 48-5-290. 48-5-291. 48-5-292. 48-5-293. 48-5-294. 48-5-295. 48-5-295.1. 48-5-295.2. 277 Creation of county board of tax assessors; composition. Qualifications for members; approved appraisal courses; rules and regulations. Ineligibility of county tax assessors to hold other offices; applicability in certain counties. Oaths of office. Compensation. Terms of office; vacancies; removal by county governing authority. Performance review board. Independent performance review board; written report; withholding of funds. Sec. 48-5-296. 48-5-297. 48-5-298. 48-5-299.1. 48-5-300. 48-5-300.1. 48-5-301. 48-5-302. 48-5-303. 48-5-304. 48-5-305.