42-16203. Appeal from state board of
equalization to court


A. Any party, or the department, that is dissatisfied with the valuation or
classification of property reviewed by the state board of equalization may appeal to
court as provided by this article.


B. The department or a county assessor who is dissatisfied with the determination
by the state board of an equalization order under section 42-16159 may appeal to the
court as provided by this article.


C. An appeal to court shall be taken within sixty days after the date of mailing of
the state board's final decision.


D. Appeals resulting from a change in value due to correcting a property tax error
pursuant to article 6 of this chapter shall be filed within sixty days after the date of
mailing of the state board's decision.