A 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: (1) Correct clerical errors of the assessment roll; (2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and (3) 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. Appeals to the county board of equalization shall be heard de novo.
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