Title 48, Chapter 5, Section 260
( 48-5-260)
It is the purpose and intent of this part to: (1) Create, provide, and require a comprehensive system for the
equalization of taxes on real property within this state by the
establishment of uniform state-wide forms, records, and procedures
and by the establishment of a competent, full-time staff for each
county of this state to: (A) Assist the board of tax assessors of each county in
developing the proper information for setting tax assessments on
property; (B) Maintain the tax assessment records for each county; and (C) Provide for state-wide duties and qualification standards
for such staffs; (2) Provide for the examination of county tax digests in order to
determine whether property valuation is uniform between the
counties; (3) Provide for adjustments and equalizations of property
valuations in certain instances; (4) Provide for state ratio studies by the state auditor; and (5) Provide for state assistance to counties in implementing this
part. |