42-19051. Administrative review of valuation
or classification by assessor


A. The owner of property that is valued by the assessor or the person in whose
possession it is found may appeal to the assessor within twenty days after the date the
notice was delivered by filing a petition with the assessor on a form prescribed by the
department. The petition shall set forth in writing:


1. The owner's opinion of the value or legal classification of the property.


2. Substantial information that justifies the opinion of value or legal
classification in order for the assessor to consider the information for the purpose of
basing a change in the valuation or legal classification.


B. The assessor shall rule on each petition within twenty days after it is filed.


C. The notice provided under this section shall be in the same manner as prescribed
in section 42-16056.


D. If the request of the petitioner is denied, in whole or in part, the assessor
shall deliver to the petitioner written notice of the grounds for refusing to grant the
request contained in the petition.