42-16169. Finality of decision
Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been taken within the time prescribed by section 42-16203. No person may plead such a decision in any proceeding as a bar to raising any valuation or classification issue relating to any other year.
Section: Previous 42-16162 42-16163 42-16164 42-16165 42-16166 42-16167 42-16168 42-16169 42-16201 42-16202 42-16203 42-16204 42-16205 42-16205.01 42-16206 NextLast modified: October 13, 2016