42-13052. Continuing valuation of class two,
three and four property


In the case of property that is classified as class two, three or four pursuant to
section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to
three consecutive tax years if:


1. The assessor files a specific plan for the valuations with the department.


2. The plan is implemented uniformly throughout the county.