54-8-15 - Board of equalization and review -- Appointment -- Functions and authority.
54-8-15. Board of equalization and review -- Appointment -- Functions andauthority.
Whenever the governing body of any municipality shall propose to levy any tax under anyprovision of this chapter, it shall before doing so, appoint a board of equalization and reviewwhich shall consist of three or more of its members. This board shall perform the functions of thegoverning body under Sections 54-8-16 and 54-8-17 and shall have authority to make correctionsin the proposed assessments under the provisions of Section 54-8-17. After having concluded thepublic hearings provided for in Section 54-8-17, the board shall make a report to the bodyappointing it of any changes or corrections made by it in the assessment list together with itsfinding that each piece of property within the improvement district will be benefited in amountsnot less than the assessment to be levied against such property.
Amended by Chapter 92, 1987 General Session