42-16002. Changes and corrections in tax roll
to reflect determinations on review or appeal
A. The county assessor or county treasurer, whichever is appropriate, shall make
the necessary changes in the tax roll and records to reflect the determinations that
change valuations or classifications of property that result from reviews, administrative
or judicial appeals or correction of errors and omissions under this title.
B. If a review or administrative appeal pursuant to article 2, 3 or 4 of this
chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction
of the valuation or a change in the classification of property, in the next year the
valuation or classification of property shall be the valuation or classification that was
determined by the review or appeal unless either:
1. There is new construction, a structural change or a change of use on the
property.
2. Chapters 11 through 19 of this title require a specific annual formula for the
valuation.
C. This section does not limit the right of a property owner to appeal the
valuation or classification of the property.
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