42-16159. Hearing on department equalization
order


A. At the request of a county assessor who receives an equalization order issued by
the department under chapter 13, article 6 of this title, the state board shall hold a
hearing and issue its decision within fifteen days after receipt of an appeal pursuant to
section 42-13255.


B. The state board shall receive testimony from the department and the assessor on
the merits of the equalization order as to:


1. The proper application of standard appraisal methods and techniques.


2. The rules and guidelines of the department as they relate to the order.


3. Any errors in the information or methodology used by the department to determine
the necessity for the order, including changes in the valuation of property that were not
included in the information used by the department.


4. Any other evidence relating to the validity of the order.


C. Revisions to the equalization order are effective for the valuation year in
which the equalization order was issued.