Once the secretary gets the assessment book from the assessor, they must quickly announce both its receipt and when the board will meet to ensure property assessments are fair and equal.

This law requires that a notice be published at least twice in newspapers within each county affected by a particular issue. Additionally, if the main office is in a different county, the notice must also be published in a newspaper there.

This law requires that a notice be published at least 20 days but no more than 30 days before the board's first meeting as a board of equalization.

If the equalization notice isn't published in a county (other than where the main office is), it doesn't make any land assessments in the county where the notice was actually published invalid.

This law states that until the process of equalization is completed, the assessment book must stay at the district office where anyone interested can inspect it. The secretary is responsible for keeping it there.

This law specifies that on a set day mentioned in the notice of equalization, the board will come together as an 'equalization board.' This board will listen to and decide on any objections related to property valuation, land size, or other assessment issues brought to their attention.

This law states that the board, when acting as a board of equalization, can hold sessions for up to 10 days, not counting Sundays, to complete their tasks.

This law allows the board, when acting as a board of equalization, to adjust assessments if they find it necessary or fair to do so.

This law requires the secretary to attend equalization proceedings and ensure that any adjustments ordered are reflected in the official assessment book.

After the equalization session ends, the secretary has 10 days to calculate the total value and final assessed value of the land, as decided by the board.