48-244. Right of appeal and civil
action
A. Any district, public official, person or political subdivision not satisfied
with a determination made by the department of revenue pursuant to this article shall be
entitled to the same remedies provided for under title 42.
B. Any district, public official, person or political subdivision not satisfied
with a determination made by a county assessor pursuant to this article may file a civil
action to determine the correct amount due; in such action, the only issue shall be the
correctness of the computation of the amount due, and when said determination is finally
adjudicated it shall be payable as hereinbefore provided. Any such action shall have
precedence over all other civil actions, both in the superior court and in the supreme
court. Should the court determine that additional sums are due, said sums shall bear
interest at the legal rate from and after the date upon which the same are due and
payable.
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