42-16201. Appeal from county assessor to
court
A. A property owner who is dissatisfied with the valuation or classification of the
property as determined by the county assessor may appeal directly to the court as
provided by this article on or before December 15 regardless of whether the person has
exhausted the administrative remedies under this chapter, except as provided in
subsection B of this section.
B. A person who files a petition with the county assessor pursuant to section
42-16051 may file an appeal with the court within sixty days after the date of mailing
the most recent administrative decision relating to the petition or subsequent
administrative appeal.
C. Filing an appeal with the court suspends and renders subject to dismissal any
pending administrative proceeding filed by the taxpayer relating to any issue that is or
may be determined by the court under a pending appeal.
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