42-19052. Appeal from assessor
A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:
1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.
2. The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.
B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.
Section: Previous 42-19003.01 42-19004 42-19005 42-19006 42-19007 42-19008 42-19051 42-19052 42-19101 42-19103 42-19106 42-19107 42-19108 42-19109 42-19110 NextLast modified: October 13, 2016