42-16107. Evidence; basis for
decision


A. The decision shall be based on evidence presented by parties attending the
hearing.


B. The county board shall consider the valuation or legal classification fixed by
the assessor on similar property that is similarly situated.


C. The evidence permitted in an appeal relating to a petition based on the income
approach to value is limited to the income and expense data filed with the petition, the
testimony of the petitioner and any witnesses presented on the petitioner's behalf, and
evidence presented by the assessor and the department.