Section X-21

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Section X-21: State Board of Equalization.

    A.  There shall be a State Board of Equalization consisting of
the Governor, State Auditor, State Treasurer, Lieutenant Governor,
Attorney General, State Inspector and Examiner and President of the
Board of Agriculture.  The duty of said Board shall be to adjust and
equalize the valuation of real and personal property of the several
counties in the state, and it shall perform such other duties as may
be prescribed by law, and they shall assess all railroad and public
service corporation property.
    B.  Should the Offices of State Examiner and Inspector and State
Auditor be consolidated in the Office of State Auditor and Inspector,
the State Auditor shall be replaced as a member of the State Board of
Equalization by the State Auditor and Inspector and the
Superintendent of Public Instruction shall be added as a member
thereof.  Should the offices not be so consolidated, the membership
shall remain the same as provided in subsection A of this section and
the Superintendent of Public Instruction shall not be added to the

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