Section 26-27-301 - Creation(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 - 26-27-305.(b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.Acts 1955, No. 230, § 2; A.S.A. 1947, § 84-701.