Section 48-5-260 - Purpose of partIt is the purpose and intent of this part to:
(1) Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to: (A) Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;(B) Maintain the tax assessment records for each county; and(C) Provide for state-wide duties and qualification standards for such staffs;(2) Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;(3) Provide for adjustments and equalizations of property valuations in certain instances;(4) Provide for state ratio studies by the state auditor; and(5) Provide for state assistance to counties in implementing this part.