Title 42 — Taxation

A. A person who owns, controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before: 1. The assessor. 2. The de…

A. The county assessor or county treasurer, whichever is appropriate, shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews, administrative or judicial appeals or c…

A. An owner of property that in the owner's opinion has been valued too high or otherwise improperly valued or listed on the roll may file a petition with the assessor on a written form prescribed by the department. B. The petition shall state the owner's opinion of the full cash…

A. A petition that is filed with the assessor, based on the income approach to value, shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the …

If the county assessor rejects a petition because it fails to include substantial information required by sections 42-16051 and 42-16052, and if the notice of rejection is mailed: 1. On or before June 15, the petitioner may file an amended petition with the assessor within fiftee…

A. At the petitioner's written request, the assessor shall meet with the petitioner at a time and place designated at least ten working days in advance by the assessor. B. If the petitioner is unable to appear and meet with the assessor at the time and place set by the assessor, …

A. In all cases the assessor shall consider the petition and shall rule on each petition filed under this article by August 15 of each year. B. In considering a petition filed under this article the assessor shall consider the valuation fixed by the assessor on other similar prop…

A. If the assessor grants the requested relief, the petitioner may not appeal the ruling. B. If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting, both parties shall sign the agreement, and both parties waive the righ…

In this article, unless the context otherwise requires, "county board" means the county board of equalization.

A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization. The clerk of the board of supervisors shall serve as the clerk of the b…

A. In fulfilling the responsibilities of the board of equalization, the board of supervisors, by a majority vote, may appoint a hearing officer to review petitions filed under section 42-16105. B. An appointed hearing officer must meet the qualifications prescribed by the county …

A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to be reported for action by the county board. B. The county board or hearing officer shall meet as often as necessary to hear all petitions filed under sectio…

A. If the county assessor denies all or part of a petition under section 42-16055, and if a county board of equalization has been established in the county, the petitioner may appeal the assessor's decision to the county board by filing with the clerk of the county board, within …

A. The county board shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise, each party shall submit evidence in person. B. The petitioner shall pay the cos…

A. The decision shall be based on evidence presented by parties attending the hearing. B. The county board shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated. C. The evidence permitted in an appeal relating to…

A. Except as provided in subsection B of this section, the county board shall either grant or refuse the request of the petitioner, in whole or in part, as it considers just and proper within ten days after the date of the hearing, and in any event not later than October 15. B. I…

A. The county board may correct any error or mistake in the assessor's valuation or legal classification under the law when the county board considers it necessary to list the property on the roll at its full cash value. B. The county board shall require the assessor to place on …

If the board of supervisors makes any changes to valuations or legal classifications ordered by the county board of equalization it shall: 1. Add up on the roll the entries of: (a) Valuation of each description of property. (b) Valuation of each class of property, as valued. (c) …

A. A property owner who is dissatisfied with the valuation or classification of the property as fixed by the county board, or a petitioner whose petition under this article is denied, in whole or in part, may appeal directly to court as provided by section 42-16202. B. If the cou…

In this article, unless the context otherwise requires, "state board" means the state board of equalization.

The state board of equalization is established as an independent agency that is not subject to the supervision or control of the department of revenue.

A. The state board of equalization consists of: 1. Ten members who are appointed by the board of supervisors of each county with a population of more than five hundred thousand persons according to the most recent United States decennial census. 2. Ten members who are appointed b…

A. The governor shall appoint the chairman of the state board who is responsible for the administration and operation of the board. The position of chairman is a full-time position. The chairman is eligible to receive compensation pursuant to section 38-611. B. The state board sh…

A. Subject to title 41, chapter 4, article 4, the state board of equalization may employ one or more hearing officers who must meet the same qualifications prescribed for the members of the board by section 42-16153. B. Any training activity for hearing officers shall be held in …

A. The chairman or chief clerk of the state board shall assign tax cases on a random basis to members of the board to be heard as provided by this article. This subsection does not prevent the chairman or chief clerk from taking into account in assigning tax cases the availabilit…

A. Except as provided in subsection C or D of this section, if the county assessor denies all or part of a petition under section 42-16055, and if a county board of equalization is not established in the county where the property is located, the petitioner may appeal the assessor…

A. A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal to the state board by filing a petition with the state board that is postmarked on or before October 1 or within fifteen days after the d…

A. At the request of a county assessor who receives an equalization order issued by the department under chapter 13, article 6 of this title, the state board shall hold a hearing and issue its decision within fifteen days after receipt of an appeal pursuant to section 42-13255. B…

The state board at any time may recommend to the department properties that in the state board's opinion should be included in the department's next review of property under chapter 13, article 6 of this title.

A. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is compatible with the board's filing system. The board's transmitted receipt is evidence that the board acknowledges that the petitions were filed…

A. Based on the evidence presented at a hearing on an appeal, the state board shall either grant or refuse the request of the petition, in whole or in part, as the state board considers just and proper. The decision of the state board shall not exceed the assessor's noticed valua…

Unless otherwise provided by law, all notices of hearings on appeals before the state board shall be mailed at least fourteen days before the hearing.

A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the chairman of the state board may authorize the hearing to be continued for additional deliberation. The chairman of the state board may re…

The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for: 1. Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15. 2. An appeal under …

On or before the fourth Friday in November of each year the state board shall transmit to: 1. The assessor of each county a statement of changes, if any, that it has made in the valuation or legal classification of any property in the county that is valued by the county assessor.…

If the board of supervisors makes any changes to valuations ordered by the state board of equalization it shall: 1. Add up on the roll the entries of: (a) Valuation of each description of property. (b) Valuation of each class of property, as valued. (c) Total valuations. 2. Enter…

A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42-16203. B. Appeals from all other orders and decisions of the state board shall be as provided by law.

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 valua…

A. A property owner who is dissatisfied with the valuation or classification of the property as determined by the county assessor may appeal directly to the court as provided by this article on or before December 15 regardless of whether the person has exhausted the administrativ…

A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or a petitioner whose petition is denied by the county board of equalization, in whole or in part, may appeal directly to court within sixt…

A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may appeal to court as provided by this article. B. The department or a county assessor who is dissatisfied with the determination by…

A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.

An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 …

1. A new owner of property that was valued by the assessor and that changed ownership before December 15 of the valuation year may appeal the valuation or legal classification to court on or before December 15 of the valuation year. 2. If the change of ownership occurs after Dece…

A. If, in the director's opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may file an ap…

A. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court or the superior court pursuant to section 12-163, subsection B. B. The notice of appeal shall contain a statement of the reasons why the valua…

A. Except as provided in subsection B, the appellant shall name as defendants: 1. In an appeal by the taxpayer involving property that is valued by the department, both the department and either this state or the county in which the property is located, whichever collects the tax…

A. A copy of the notice of appeal shall be served on the defendant or defendants 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 b…

A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent. B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of th…

Any taxpayer who appeals to court shall pay the filing and appearance fees prescribed by section 12-167 to the clerk of the court.