§ 42-16207 – Commencement of appeal; notice
42-16207. Commencement of appeal; notice 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 valuation or […]
§ 42-16208 – Parties to the appeal; right of intervention
42-16208. Parties to the appeal; right of intervention 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 […]
§ 42-16209 – Service on defendants
42-16209. Service on defendants A. A copy of the notice of appeal shall be served on the defendant or defendants and on the department 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 […]
§ 42-16210 – Payment of tax
42-16210. Payment of tax 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 the following […]
§ 42-16211 – Payment of fees
42-16211. Payment of fees Any taxpayer who appeals to court shall pay the filing and appearance fees prescribed by section 12-167 to the clerk of the court.
§ 42-16212 – Hearing
42-16212. Hearing A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the actions shall be consolidated for the purpose of the hearing. B. At the hearing both parties may present evidence of any matters that relate to the classification or to […]
§ 42-16213 – Findings and judgment
42-16213. Findings and judgment A. If the court finds that the valuation is excessive or insufficient, the court shall find the property’s full cash value. The court may find a full cash value that is higher or lower than the full cash value that was appealed regardless of which party filed the appeal, except as […]
§ 42-16214 – Refund or credit of excess payments
42-16214. Refund or credit of excess payments A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer: 1. The county treasurer of the county in which the property is located shall pay the judgment out of monies collected from property taxes during the next fiscal year, unless there are […]
§ 42-16215 – Transmitting judgment to county or department; correcting tax rolls
42-16215. Transmitting judgment to county or department; correcting tax rolls A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department, whichever is appropriate, and to the county treasurer. B. Unless an appeal is taken according to the rules of civil procedure, the board […]
§ 42-16205.01 – New owner of property; review and appeal
42-16205.01. New owner of property; review and appeal A. If a former owner of property did not have a pending court appeal or receive final judgment or dismissal in court regarding the appeal of the valuation or legal classification, both of the following apply to the new owner of property: 1. A new owner of […]