Board of Equalization

Board of Equalization

The Lincoln County Board of Commission acts as the members of the Board of Equalization.

Consolidated Board of Equalization

The Consolidated Board of Equalization consists of Lincoln County Board of Commission, one member from the City of Canton Board of Commissioners, and one member from the Canton School District.

The County & Consolidated Board of Equalization begin meeting on the second Tuesday in April and must complete their work no later than three weeks after that date.

The county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:

  • Make adjustments and corrections pursuant to § 10-11-61
  • Correct clerical errors of the assessment roll;
  • Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and 
  • Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.