42-16255. Evidence that may be considered at
hearings; extent of correction; pending administrative and
judicial appeals
A. In any hearing before the county board, state board or court under this article,
either party may present any evidence regarding property tax errors regardless of whether
a notice of error or notice of claim was filed. The board or court has jurisdiction to
make any such correction.
B. This article does not authorize an independent review of the overall valuation
or legal classification of property that could have been appealed pursuant to article 2,
3, 4 or 5 of this chapter or chapter 19, article 2 of this title. If an administrative or
judicial appeal is pending regarding the subject property, the alleged error shall be
adjudicated as part of the administrative or judicial appeal for the affected tax
year. If a specific error of fact, not previously known, was not addressed in a prior
appeal, an appeal may be brought pursuant to this section.
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