Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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S

770.0000 STATE BOARD OF EQUALIZATION

Annotation 770.0096

770.0096 Participation in a Decision. When a majority of the members of the State Board of Equalization are prohibited from participating in the making of a governmental decision:

1. A sufficient number of disqualified members may be brought back to establish a quorum through a process of selection by lot.

2. The process of selection by lot may take any form that results in a random selection of an object representing a disqualified member, where each such member is represented by a different object.

3. In addition to selection by lot, other means of random selection include such activities as flipping coins, drawing cards, and throwing dice or having the members take turns based upon a predetermined order, and other impartial and equitable means of selection include making a qualitative evaluation of the particular interests involved.

4. All disqualified members must participate in the selection process whether by lot, other means of random selection, or other impartial or equitable means of selection.

5. A disqualified member's participation is legally required when his presence is necessary to establish a quorum with respect to the matter regardless of whether the Board's duties in question are statutory or constitutional.

6. The members may postpone the decision regarding the matter depending upon the individual circumstances involved. OAG 11/17/1995 (No. 95/324, Vol. 78, p. 332).