Tax Type
Property Tax
Description
Revision by Board of Equalization;Prior Years' Taxes
Topic
Basis of Tax
Local Taxes Discussion
Date Issued
03-01-1973
An assessment revision made by a county board of equalization appointed for 1971 is not applicable to the 1970 property tax, even though the taxpayer's appeal from a 1970 assessment had been made in December of that year to a board consisting of the members who were later reappointed to the 1971 board. The powers of the 1970 board expired on December 31, and the board appointed for 1971 must be treated as a new body.
Attorney General's Opinion