42-16255. Evidence that may be considered at hearings; pending administrative and judicial appeals
A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was filed. The board or court has jurisdiction to make any such correction.
B. If an administrative or judicial appeal is pending regarding the subject property, any alleged error that was already the subject of a notice of proposed correction under section 42-16252 or a notice of claim under section 42-16254 shall be adjudicated as part of the administrative or judicial appeal for the affected tax year without requiring the parties to exhaust their administrative appeal remedies under this article. If a specific error of fact, not previously known, was not addressed in a prior appeal, an appeal may be brought pursuant to this section.
Section: Previous 42-16213 42-16214 42-16215 42-16251 42-16252 42-16253 42-16254 42-16255 42-16256 42-16257 42-16258 42-16259 42-17001 42-17002 42-17003 NextLast modified: October 13, 2016