§ 42-16164 – Decisions
42-16164. Decisions 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 review any decision to ensure due process […]
§ 42-16165 – Deadlines for issuing decisions
42-16165. Deadlines for issuing decisions 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 section […]
§ 42-16166 – Transmitting changes in valuations or legal classifications
42-16166. Transmitting changes in valuations or legal classifications 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 […]
§ 42-16167 – Entry of changes and completion of roll
42-16167. Entry of changes and completion of roll 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. […]
§ 42-16168 – Appeal to court
42-16168. Appeal to court 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.
§ 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 […]