Board of Equalization

Scope and Contents These minute books record the actions of the county commission, the governing body of the county. The commission (known during the territorial period as the county court) was authorized to manage all county business and property. This includes budgeting, equipment purchasing and auditing; use of county lands; districting for schools, roads, voting, drainage, etc.; taxing, specifically acting as an ex-officio board of equalization; business licensing; arranging for the construction of roads,...

Scope and Contents

These handwritten volumes index volumes H through S of the minutes of the Davis County Commission. Columns record the type of proceedings or the name(s) of interested parties, the date, and the book and page(s) in the minutes in which the proceedings are entered. The existence of any indexes to minutes before volume H is unknown. The Davis County Clerk, as the secretary for the Davis County Commission, may hold other index volumes.

Scope and Contents

Minutes of the Board of Equalization, which is made up of members of the County Commission. As the BOE they make all final decisions regarding the adjustment and equalization of real and personal property values and assessments in Davis County. They review the recommendations and findings of Hearing Officers appointed by the BOE.