Title 48, Chapter 5, Section 340
( 48-5-340)
It is the purpose and intent of this article to establish a
procedure for use by the commissioner to equalize county property
tax digests between counties and within counties so as to require
county boards of tax assessors to make adjustments in the valuation
of property to ensure uniformity and equity. The commissioner shall
continue to examine the digest and exercise his responsibility to
bring about property valuations that are reasonably uniform and
equalized throughout the state. |