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NOTE: Dates reflect any modification to item, not necessarily a change in law.
Chapter 209
- STATE ASSESSMENT AND EQUALIZATION
Section 209.1 ‑ State board of equalization; creation; qualifications of appointees, term, vacancies.
Section 209.2 ‑ State board of equalization; annual meeting; purpose; conducting business at public meeting; notice of meeting.
Section 209.3 ‑ State board of equalization; organization; chairperson; secretary; keeping and filing record of proceedings; oath; quorum; availability of certain writings to public.
Section 209.4 ‑ Tabular statement showing assessed and equalized valuations; preparation; copies; session; meeting of board; determination whether relative valuation between several counties equal and uniform; equalization; certification of equalized valuation; basis for apportionment; certified transcript of determination; determining level of state equalized valuation of class of property; order.
Section 209.4a ‑ Equalized valuation for 1992 to equal 1991 equalized valuation; adjustment.
Section 209.5 ‑ County boards of commissioners; equalization of assessment rolls; duties of assessing officers and clerks of county boards of commissioners; transmitting tabular statement to state tax commission and state board of equalization; property to be excluded from statement; 1-time extension of deadlines.
Section 209.6 ‑ State tax commission; statement to state board of equalization.
Section 209.7 ‑ State board of equalization; county representation.
Section 209.8 ‑ State board of equalization; compensation and expenses of appointed members and assistants; copies of proceedings.
Section 209.91 ‑ Transfer of duties and responsibilities of state board of assessors under certain acts to state tax commission; abolishment of state board of assessors.
Section 209.102 ‑ State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision.
Section 209.103 ‑ State tax department abolished; transfer of powers, duties and records.
Section 209.104 ‑ State tax commission, duties, meetings; public officers, duties, failure, penalty.
Section 209.104a ‑ Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys.
Act 133 of 1915 ‑ OATH OF PROPERTY EXAMINERS AND APPRAISERS (209.121 - 209.121)
Section 209.131 ‑ Creation of new state tax commission within department of treasury; transfer of powers and duties of old state tax commission and state assessor's board to new state tax commission; abolishment of old state tax commission and state assessor's board.
Section 209.152 ‑ Board of state tax commissioners abolished; transfer of powers, duties and records.
Section 209.153 ‑ Tax department; general supervision, duty to collect information; duty of assessing officers; penalty.