A consolidated 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.

Source: SL 1996, ch 68, § 7; SL 2021, ch 43, § 16.