42-16207. Commencement of appeal;
notice


A. A court appeal relating to valuation or classification of property is commenced
by filing a notice of appeal with either the tax court or the superior court pursuant to
section 12-163, subsection B.


B. The notice of appeal shall contain a statement of the reasons why the valuation
or classification is excessive or erroneous.


C. If the department or the county requests an increase in full cash value, the
response filed shall contain a statement of the reasons why the valuation or
classification is insufficient or erroneous.