42-16201. Appeal from county assessor to court A. A property owner who is dissatisfied with the valuation or classification of the property as determined by the county assessor may appeal directly to the court as provided by this article on or before December 15 regardless of whether the person has exhausted the administrative remedies under […]
42-16202. Appeal from county board of equalization to court A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or a petitioner whose petition is denied by the county board of equalization, in whole or in part, may appeal directly to court […]
42-16203. Appeal from state board of equalization to court A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may appeal to court as provided by this article. B. The department or a county assessor who is dissatisfied with the determination by […]
42-16204. Appeal from department to court A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.
42-16205. Appeal to court in the case of new construction, changes to assessment parcels and changes in use An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes […]
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 […]
42-16206. Appeal to court by the director A. If, in the director’s opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may […]
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 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 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 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 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 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 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 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 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 […]
