42-14307. Appeals


A. On or before October 1 a private car company may appeal the department's
valuation of its property to the state board of equalization as provided by section
42-16158. The state board shall immediately notify the department of the appeal.


B. The state board shall decide all private car company appeals on or before
October 31.


C. A private car company may also apply for administrative review and appeal of any
determination under this article pursuant to article 1 of this chapter.