42-16165
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42-16165. Deadlines for issuing decisions The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for: 1. Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15. 2. An appeal under section 42-16157, subsection C, which shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied. 3. In the case of a personal property appeal under section 42-19052, the state board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied. |