42-16202. Appeal from county board of
equalization to court


A. A property owner who is dissatisfied with the valuation or classification of the
property as determined by a county board of equalization or a petitioner whose petition
is denied by the county board of equalization, in whole or in part, may appeal directly
to court within sixty days after the date of mailing of the decision, or by December 15,
whichever is later.


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