Board of Equalization and Assessment

The board's purpose was to assess and equalize taxes throughout the territory/state. The board had the power to change the assessed value of any class of property. They were also responsible for assessing property owned by railroads, railway, depot telegraph and telephone companies. The board also provided the form of books for the listing of property assessment rolls and blanks for use in the assessment of taxes.( Laws of Utah 1892). The board handled objections about their assessment and were responsible for resolving it. The decision of the board was final. In 1930, the State Tax Commission was created and became responsible for the duties of the Board of Equalization.

The board was initially created in 1888 for one year only and consisted of seven members. In 1892, it became a permanent agency also with seven members. The members were appointed by the Governor with the consent of the Council/Senate. Three members were appointed for 2 years and 4 members for 4 year terms and following this, 3 or 4 members were appointed biennially. The board elected a president from their own number. A secretary was also appointed but did not have to be a member. In 1896 a clerk was also appointed to assist the secretary of the board.