Effective 5/9/2017
59-2-1713. Appeal to the county board of equalization.
Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:
59-2-1713. Appeal to the county board of equalization.
Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:
- (1) the county assessor makes a determination under this part; or
- (2) the county assessor’s failure to make a determination results in the owner’s request being considered denied under this part.
Enacted by Chapter 319, 2017 General Session