42-16053. Rejection of petition for failure
to include substantial information; amended petition;
appeal


If the county assessor rejects a petition because it fails to include substantial
information required by sections 42-16051 and 42-16052, and if the notice of rejection is
mailed:


1. On or before June 15, the petitioner may file an amended petition with the
assessor within fifteen days after the notice of rejection is mailed.


2. After June 15, the petitioner may appeal within fifteen days to:


(a) The county board of equalization as provided by article 3 of this chapter, if a
county board is established in the county.


(b) The state board of equalization, if a county board is not established in the
county.