42-16252

42-16252. Notice of error; response; petition
for review; appeal

A. Subject to the limitations and conditions prescribed by this article, if a
county assessor or the department determines that any real or personal property has been
assessed improperly as a result of a property tax error, the county assessor or
department shall send the taxpayer a notice of error at the taxpayer's last known address
by:

1. Certified mail, return receipt requested, if correction of the error results in
an increase in the valuation of the property.

2. First class mail or, at the taxpayer's written request, delivery by common
carrier or electronic transmittal, if correction of the error does not result in an
increase in the valuation of the property.

B. The notice shall:

1. Be in a form prescribed by the department.

2. Clearly identify the subject property by tax parcel number or tax roll number
and the year or years for which the correction is proposed.

3. Explain the error, the reasons for the error and the proposed correction of the
error.

4. Inform the taxpayer of the procedure and deadlines for appealing all or part of
the proposed determination before the tax roll is corrected.

C. Within thirty days after receiving a notice of error the taxpayer may file a
written response to the taxing authority that sent the notice to either consent to or
dispute the proposed correction of the error and to state the grounds for disputing the
correction. A failure to file a written response within thirty days constitutes consent
to the proposed correction unless a request for an extension of time is made within
thirty days after receiving the notice of error. If an extension is granted, any response
that is not filed within the extended due date constitutes consent to the proposed
correction.

D. If an owner of real property consents to the proposed correction, or consents to
the correction but disputes the proposed valuation or legal classification as provided on
the form prescribed by the department, the tax roll shall be promptly corrected to allow
property taxes to be levied and collected in all subsequent tax years, but no additional
tax, interest or penalty may be imposed for the current tax year or any tax year
preceding the date of the notice of error. If an owner of real property disputes the
proposed correction and a court determines, after an appeal pursuant to subsection G,
that an error occurred, any taxes that are assessed pursuant to this subsection,
including all cases involving personal property, are delinquent if not paid within sixty
days after the date the supplemental billing is mailed to the taxpayer. If taxes have
been overpaid, they shall be refunded with interest at the rate determined pursuant to
section 42-1123 within ninety days after the roll is corrected. The owner may appeal
valuation or legal classification issues that arise from the correction as provided in
this section.

E. If requested, the assessor or department shall meet with the taxpayer or the
taxpayer's representative in any case in which the taxpayer has timely filed a written
response disputing the proposed correction.

F. If the parties fail to agree on all or part of the proposed correction, the
department or assessor shall serve a notice on the taxpayer by certified mail advising
the taxpayer that the error will be corrected within forty-five days unless the taxpayer
files a petition on a form prescribed by the department with the county board of
equalization, if one is established in the county, or, if one is not established in the
county, with the state board of equalization. The department or assessor shall include a
petition form with the notice and an explanation of the appeals procedure. The petition
must be filed with the county board or the state board within thirty days after the
notice prescribed by this subsection is mailed, or it is barred. On receiving the
petition, the board shall hold a hearing on the proposed correction within thirty days
and shall issue a written decision pursuant to the board's rules.

G. A party that is dissatisfied with the decision of the county board or state
board may appeal the decision to court within sixty days after the date the board's
decision is mailed, but any additional taxes that are determined to be due must be timely
paid before delinquency for the court to retain jurisdiction of the matter.