138.110. Complaints to be filed with state tax commission, when (first class counties).
Complaints to be filed with state tax commission, when (first classcounties).
138.110. Complaints as to rulings of the county board of equalizationin such counties shall be filed according to law with the state taxcommission not later than September thirtieth of the year in which suchruling was made.
(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)