42-16209. Service on defendants
A. A copy of the notice of appeal shall be served on the defendant or defendants and on the department within ten days after filing in the manner provided for service of process in the rules of civil procedure or by certified mail.
B. In an appeal taken by the county or the department, service shall be on the person in whose name the property is listed at the address shown on the current tax roll within ten days after filing.
C. An affidavit showing service shall be filed with the clerk of the court.
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