Consolidated board authority

A consolidated board of equalization may: (1) Correct clerical errors of the assessment roll; (2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district. Source: SL 1996, ch 68 , § 7; SL 2021, ch 43 , § 16.