42-16111

42-16111. Appeal from county board of
equalization

A. A property owner who is dissatisfied with the valuation or classification of the
property as fixed by the county board, or a petitioner whose petition under this article
is denied, in whole or in part, may appeal directly to court as provided by section
42-16202.

B. If the county board orders the valuation of any property to be reduced, the
assessor or the department may appeal the decision to the court in the same manner as
provided in subsection A of this section.