42-16254. Notice of claim; response; petition for review; appeal; definition

A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally or by certified mail, as follows:

1. If the alleged error concerns the valuation or classification of property by the county assessor, the notice shall be filed with the assessor. On receiving the notice, the assessor shall immediately transmit a copy to the department.

2. If the alleged error concerns the valuation or classification of property by the department, the notice shall be filed with the department.

3. If the alleged error concerns the imposition of any tax rate, the notice shall be filed with the county board of supervisors. The clerk of the board of supervisors shall notify each affected taxing entity to allow the entity to file a response to the claim.

B. The notice shall:

1. Be in a form prescribed by the department.

2. Clearly identify the subject property by tax parcel number or tax roll number and the year or years for which the correction is proposed.

3. State the claim and the evidence to support the claim for correcting the alleged error.

C. Within sixty days after receiving a notice of claim, the tax officer may file a written response to the taxpayer to either consent to or dispute the error and to state the grounds for disputing the error. A failure to file a written response within sixty days constitutes consent to the error, and the board of supervisors shall direct the county treasurer to correct the tax roll on the taxpayer's written demand supported by proof of the date of the notice of claim and the tax officer's failure to timely dispute the error.

D. If the tax officer disputes the error, the tax officer shall notify the taxpayer of a time and place for a meeting between a representative of the tax officer and the taxpayer or the taxpayer's representative to discuss the basis for the dispute.

E. If, after the meeting, the parties agree on all or part of the proposed correction, the board of supervisors shall direct the county treasurer to correct the tax roll to the extent agreed, and any taxes that have been overpaid shall be refunded with interest at the rate determined pursuant to section 42-1123 within ninety days after the roll is corrected or pursuant to section 42-16214, subsection A. The county treasurer shall pay the legal rate on the day the payment is rendered. If the taxpayer owes additional taxes, they shall be assessed by supplemental billing to the taxpayer plus interest as provided by law. Any taxes assessed pursuant to this subsection are delinquent if not paid within sixty days after the date the supplemental billing is mailed to the taxpayer. For the purposes of this subsection, "legal rate" means the interest rate set by the department.

F. If the parties fail to agree on all or part of the proposed correction, the taxpayer may file a petition with the county board of equalization, if one is established in the county, or, if one is not established in the county, with the state board of equalization on a form prescribed by the department and shall send a copy to the tax officer by certified mail. The petition must be filed with the county board or state board within one hundred fifty days after the notice of claim is filed or it is barred. On receiving the petition, the appropriate board shall hold a hearing on the proposed correction within thirty days and shall issue a written decision pursuant to the board's rules.

G. A party that is dissatisfied with the decision of the county board or state board may appeal the decision to court within sixty days after the date the board's decision is mailed, but any additional taxes that are determined to be due must be timely paid before delinquency for the court to retain jurisdiction of the matter. In addition, in order for a taxpayer to recover a refund for taxes paid in a preceding tax year as a result of an error, all taxes that were levied and assessed against the property for the tax year must be paid before delinquency in order for the court to retain jurisdiction of the matter.

H. For the purposes of this section, "tax officer" means the department, county assessor or county board of supervisors, whichever is appropriate under the circumstances described in subsection A, paragraph 1, 2 or 3 of this section.

42-16254. Notice of claim; response; petition for review; appeal; definition

A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally or by certified mail, as follows:

1. If the alleged error concerns the valuation or classification of property by the county assessor, the notice shall be filed with the assessor. On receiving the notice, the assessor shall immediately transmit a copy to the department.

2. If the alleged error concerns the valuation or classification of property by the department, the notice shall be filed with the department.

3. If the alleged error concerns the imposition of any tax rate, the notice shall be filed with the county board of supervisors. The clerk of the board of supervisors shall notify each affected taxing entity to allow the entity to file a response to the claim.

B. The notice shall:

1. Be in a form prescribed by the department.

2. Clearly identify the subject property by tax parcel number or tax roll number and the year or years for which the correction is proposed.

3. State the claim and the evidence to support the claim for correcting the alleged error.

C. Within sixty days after receiving a notice of claim, the tax officer may file a written response to the taxpayer to either consent to or dispute the error and to state the grounds for disputing the error. A failure to file a written response within sixty days constitutes consent to the error, and the board of supervisors shall direct the county treasurer to correct the tax roll on the taxpayer's written demand supported by proof of the date of the notice of claim and the tax officer's failure to timely dispute the error.

D. If the tax officer disputes the error, the tax officer shall notify the taxpayer of a time and place for a meeting between a representative of the tax officer and the taxpayer or the taxpayer's representative to discuss the basis for the dispute.

E. If, after the meeting, the parties agree on all or part of the proposed correction, the board of supervisors shall direct the county treasurer to correct the tax roll to the extent agreed, and any taxes that have been overpaid shall be refunded with interest at the rate determined pursuant to section 42-1123 within ninety days after the roll is corrected or pursuant to section 42-16214, subsection A. The county treasurer shall pay the legal rate on the day the payment is rendered. If the taxpayer owes additional taxes, they shall be assessed by supplemental billing to the taxpayer plus interest as provided by law. Any taxes assessed pursuant to this subsection are delinquent if not paid within sixty days after the date the supplemental billing is mailed to the taxpayer. For the purposes of this subsection, "legal rate" means the interest rate set by the department.

F. If the parties fail to agree on all or part of the proposed correction, the taxpayer may file a petition with the county board of equalization, if one is established in the county, or, if one is not established in the county, with the state board of equalization on a form prescribed by the department and shall send a copy to the tax officer by certified mail. The petition must be filed with the county board or state board within one hundred fifty days after the notice of claim is filed or it is barred. On receiving the petition, the appropriate board shall hold a hearing on the proposed correction within thirty days and shall issue a written decision pursuant to the board's rules.

G. A party that is dissatisfied with the decision of the county board or state board may appeal the decision to court within sixty days after the date the board's decision is mailed, but any additional taxes that are determined to be due must be timely paid before delinquency for the court to retain jurisdiction of the matter. In addition, in order for a taxpayer to recover a refund for taxes paid in a preceding tax year as a result of an error, all taxes that were levied and assessed against the property for the tax year must be paid before delinquency in order for the court to retain jurisdiction of the matter.

H. For the purposes of this section, "tax officer" means the department, county assessor or county board of supervisors, whichever is appropriate under the circumstances described in subsection A, paragraph 1, 2 or 3 of this section.