42-17004. Hearing and appeals of commission
findings
A. If the commission notifies a political subdivision of a violation of section
15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, or notifies a fire
district of a violation of section 48-807, and the political subdivision or district
disputes the commission's findings, then on or before October 1 the political subdivision
or district may request a hearing before the commission to attempt to resolve the
dispute.
B. A governing body of a county, city, town, community college district or fire
district may request a hearing before the commission regarding the calculation of the
maximum allowable primary or secondary property tax levy limits prescribed in section
42-17051 or 48-807. The commission may resolve any disputes.
C. The commission shall conduct the hearing as prescribed in title 41, chapter 6,
article 10.
D. If the dispute is resolved at the hearing, the commission shall immediately
notify the county board of supervisors of the proper primary or secondary tax levy and
tax rate.
E. If a political subdivision or fire district continues to dispute the
commission's findings after the hearing under this section, the political subdivision or
district may:
1. Appeal the matter to tax court within thirty days after the commission renders
the decision.
2. Levy primary or secondary property taxes in the amount that the political
subdivision or district considers to be proper, pending the outcome of the appeal.
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