Chapter 4.12
EQUALIZATION

Sections:

4.12.010    Notice—Generally.

4.12.020    Notice—Publication.

4.12.030    Hearing—When held.

4.12.040    Assessment roll filed until hearing.

4.12.050    Hearing—Procedure generally.

4.12.060    Board of equalization—Session length.

4.12.070    Board of equalization—Valuation changes.

4.12.080    Hearing—Records.

4.12.090    Final valuation determination.

4.12.010 Notice—Generally.

Upon receiving the assessment roll from the assessor, the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the board acting as a board of equalization will meet to equalize assessments. (Ord. 5 § 40, 1961)

4.12.020 Notice—Publication.

The notice shall be given by one publication in a newspaper published in the district or, if there is none, in a newspaper published in the county in which the district is situated. (Ord. 5 § 41, 1961)

4.12.030 Hearing—When held.

The time fixed for the meeting shall be not less than ten days nor more than twenty days from the publication of the notice. (Ord. 5 § 42, 1961)

4.12.040 Assessment roll filed until hearing.

Until the equalization hearing commences, the assessment roll shall remain in the office of the secretary for the inspection of all persons interested. (Ord. 5 § 43, 1961)

4.12.050 Hearing—Procedure generally.

On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation and assessment coming before it. (Ord. 5 § 44, 1961)

4.12.060 Board of equalization—Session length.

The board acting as a board of equalization shall continue in session from time to time as long as may be necessary, but not to exceed ten days exclusive of Sundays. (Ord. 5 § 45, 1961)

4.12.070 Board of equalization—Valuation changes.

The board acting as a board of equalization may make any changes in the valuation as may be just, whether objection is filed or not. (Ord. 5 § 46, 1961)

4.12.080 Hearing—Records.

The secretary shall be present during the equalization proceedings and note all changes in the valuation of the property and the names of the assessees. (Ord. 5 § 47, 1961)

4.12.090 Final valuation determination.

Within ten days after the close of the equalization session, the secretary shall add the total values and determine the gross assessed valuation of the property after final equalization by the board. (Ord. 5 § 48, 1961)