Article XIII, Section 7. [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.
No History for Constitution
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Last revised: Thursday, May 28, 2009