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2016 Statute



Prev Article 24. - COURT OF TAX APPEALS; MISCELLANEOUS TAXATION PROVISIONSNext


74-2436. Records of proceedings; seal; evidence; oaths; quorum. The board shall keep an accurate record of its official proceedings, and shall keep a common seal of such design as shall be determined by the board. Copies of records of the board, certified by the secretary and attested with the seal of the board, shall be received in evidence with like effect as copies of other public records. The secretary of the board shall be the custodian of the seal and records and be authorized to affix the seal in all proper cases. The secretary or any member of the board shall have the power to administer oaths in all matters before the board. Two members of the board shall constitute a quorum.

History: L. 1957, ch. 429, § 4; L. 2008, ch. 109, § 12; L. 2014, ch. 141, § 66; July 1.



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