Installation and maintenance of records and data; open to public inspection

79-1458. Installation and maintenance of records and data; open to public inspection. The county appraiser shall install and maintain such records and data relating to the identification and appraisal of all property in the county, taxable and exempt, required by the director of property valuation. Except as specifically provided by law, all records of the county appraiser, the county board of equalization and the director of property valuation relating to the identification and appraisal of real and personal property shall be open at all reasonable times to public inspection. History: L. 1982, ch. 391, § 5; July 1. Attorney General's Opinions: Taxation; property valuation, equalization; assessment; records open to public inspection. 85-36. Powers and duties of director of property valuation; force and effect of directives. 91-134. Property assessments; appraisals and valuations; installation and maintenance of records; open to public inspection. 91-145. KORA; county appraiser's record on individually owned real estate. 94-96.