42-12155. Notice of approval or disapproval;
appeal


A. The county assessor shall notify the property owner whether the assessor has
approved or disapproved the agricultural classification of the property on or before the
date on which the assessor next mails the owner the notice of valuation for the property.


B. If the assessor disapproved the agricultural classification, the assessor shall
notify the owner of the reason for disapproval within one hundred twenty days of the
application.


C. The owner may appeal the decision of the assessor as prescribed by chapter 16,
article 2 or 5 of this title.