Section 7. County Boards of Equalization
Select dates to read amendment and select a date from the dropdown to compare the changes.
County Boards of Equalization
(1) In each county, there shall be a county board of equalization consisting of elected county officials as provided by statute.
(2) Each county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within its county, subject to the State Tax Commission's regulation and control as provided by law.
(3) The county boards of equalization shall have other powers as may be provided by statute.
(4) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may by statute authorize any court established under Article VIII to adjudicate, review, reconsider, or redetermine any matter decided by a county board of equalization relating to revenue and taxation.
State and County Boards of Equalization
Until otherwise provided by law, there shall be a State Board of Equalization, consisting of the Governor, State Auditor, State Treasurer, Secretary of State and Attorney- General; also in each county of this State, a County Board of Equalization, consisting of the Board of County Commissions of said county. The duty of the State Board of Equalization shall be to adjust and equalize the valuation of the real and personal property within their respective counties. Each Board shall also perform such other duties as may be prescribed by law.