42-15105. Supplemental notice and appeal of
valuation or classification in case of new construction, changes
to assessment parcels and changes in use
For property that is valued by the assessor, in the case of new construction,
additions to, deletions from or splits or consolidations of assessment parcels and
changes in property use that occur after September 30 of the preceding year and before
October 1 of the valuation year:
1. The assessor shall notify the owner of the property of any change in the
valuation or legal classification on or before September 30 of the valuation year.
2. Within twenty-five days after the date of the assessor's notice, the property
owner may appeal the valuation or legal classification to the state board of equalization
if the property is located in a county with a population of five hundred thousand persons
or more or to the county board of equalization if the property is located in any other
county.
|