42-13254. Date of issue; effective date
A. The department shall issue an equalization order no later than January 15 of the valuation year.
B. The equalization order is for the valuation year in which the order is issued.
C. The assessor shall not issue a notice for property affected by the equalization order pursuant to section 42-15101 until the assessor has complied with the equalization order issued pursuant to this article and the compliance is confirmed by the department, unless the assessor has filed an appeal with the court pursuant to section 42-16212. On a showing of good cause, the department may extend the date for issuing the notice of valuation under section 42-15101 for not more than fifteen days.