42-16205. Appeal to court in the case of new
construction, changes to assessment parcels and changes in
use


An appeal to court from the state board of equalization or a county board of
equalization relating to changes in assessments under section 42-15105 due to new
construction, additions to or deletions from assessment parcels or changes in property
use that occur after September 30 of the preceding year and before October 1 of the
valuation year shall be filed within sixty days after the date of mailing of the
decision.