§ 42-16169 – Finality of decision
42-16169. Finality of decision 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 valuation or classification […]
§ 42-16155 – Hearing officers and employees
42-16155. Hearing officers and employees 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 public with […]
§ 42-16156 – Case assignment
42-16156. Case assignment 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 availability of […]
§ 42-16157 – Appeal of valuation or legal classification from county assessor to state board of equalization
42-16157. Appeal of valuation or legal classification from county assessor to state board of equalization 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 […]
§ 42-16158 – Appeal of valuation or legal classification from department to state board of equalization
42-16158. Appeal of valuation or legal classification from department to state board of equalization 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 […]
§ 42-16159 – Hearing on department equalization order
42-16159. Hearing on department equalization order 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. […]
§ 42-16160 – Recommendation for future equalization orders
42-16160. Recommendation for future equalization orders 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.
§ 42-16161 – Filings and hearings
42-16161. Filings and hearings 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 for purposes of this article. B. […]
§ 42-16162 – Decision of the state board
42-16162. Decision of the state board 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 […]
§ 42-16163 – Hearing notices
42-16163. Hearing notices 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.