| Members of the Board of Tax Roll Corrections include the Chairman of the Board of County Commissioners (who serves as Tax Roll chairman), the Chairman of the County Board of Equalization, and the County Assessor. The County Clerk serves as Secretary to the Board of Tax Roll Corrections and does not vote on Board actions. The Board is authorized to hear allegations of mistakes or differences regarding any item contained in the tax rolls. The Board may act to correct assessment, exemption, transcribing, tax levy or valuation errors. When the Board determines that an error has been made, the County Clerk issues a Certificate of Error indicating either a tax increase, no taxes due, or a tax decrease. Actions of the Board of Tax Roll Corrections may be appealed by the taxpayer to the District Court. |