42-16156. Case assignment
A. The chairman or chief clerk of the state board shall assign tax cases on a
random basis to members of the board to be heard as provided by this article. This
subsection does not prevent the chairman or chief clerk from taking into account in
assigning tax cases the availability of members, real or potential conflicts of interest
of members or the convenience of petitioners or their representatives who file multiple
petitions.
B. The chairman or chief clerk shall assign each case involving:
1. Appeals of property valuations that are determined by the department and
equalization orders that are issued pursuant to statute to members of the board who are
appointed by the governor. This paragraph does not apply to any properties that are
valued by the department but would otherwise be valued by the county assessor.
2. Property listed as class three pursuant to section 42-12003 or property valued
by the assessor at three million dollars or less to be heard by at least one member of
the board or by a hearing officer who shall be from the county in which the property is
located.
3. Any other property to a panel of either three or five members of the board, at
least two of whom shall be from the county in which the property is located unless the
chairman is sitting as a representative of that county. The chairman of the board shall
designate a member to act as chairman of each panel. When possible, at the chairman's
discretion, on any panel:
(a) Of three members, no more than one member may have been employed by a county
assessor or county attorney or by the department of revenue or the department of law
within four years.
(b) Of five members, no more than two members may have been employed by a county
assessor or county attorney or by the department of revenue or the department of law
within four years.
C. The chairman may sit on any case as a hearing officer representing any county.
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