42-19006. Notice of valuation

A. On or before August 30 the assessor shall mail a notice of valuation, in the form prescribed by the department, to either:

1. The owner of the personal property, if known.

2. The person in whose possession it is found at the time of valuation.

B. The owner or person in possession of the property may petition the assessor for review pursuant to section 42-19051.

42-19006. Notice of valuation

A. On or before August 30 the assessor shall mail a notice of valuation, in the form prescribed by the department, to either:

1. The owner of the personal property, if known.

2. The person in whose possession it is found at the time of valuation.

B. The owner or person in possession of the property may petition the assessor for review pursuant to section 42-19051.