42-16102. County board of
equalization
A. In each county with a population of less than five hundred thousand persons
according to the most recent United States decennial census, the board of supervisors
constitutes a county board of equalization. The clerk of the board of supervisors shall
serve as the clerk of the board of equalization.
B. A county board of equalization shall not be established in any county with a
population of five hundred thousand persons or more.
C. The board of supervisors, by a majority vote, may contract with the state board
of equalization to review and hold hearings and make decisions on petitions filed under
section 42-16105.
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