42-16103. Hearing officers
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 board of equalization that at a minimum shall include experience in at least one of the following areas:
1. Real estate appraisal or sales.
2. Hearing property valuation appeals at the county or state level.
3. Arbitration.
C. At least annually each hearing officer appointed pursuant to this section shall attend valuation review classes provided by the state board of equalization.