TITLE 63

REVENUE AND TAXATION

CHAPTER 5

EQUALIZATION OF ASSESSMENTS

63-507.  Record of proceedings. The clerk of the board must record in the official minutes all proceedings of the county commissioners relating to the equalization of assessments, the allowance of exemptions, and all changes, corrections and orders made by the board of equalization, and the names of all persons who have appeared before the board of equalization and who have been heard upon matters affecting the assessment of property.

History:

[63-507 added 1996, ch. 98, sec. 6, p. 345.]