Board of Equalization


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

As a Board of Equalization, the County Commission:

  • Equalizes the assessment roll of the County in the manner provided by law
  • Furnishes necessary equipment and supplies for county offices
  • Regulates the transaction of business in alcoholic beverages
  • Superintends the fiscal concerns of the County and secure their management in the best possible manner
  • Zoning, solid waste and water management