Section 7-38-78 - Action by property owner in district court to change property tax schedule.
7-38-78. Action by property owner in district court to change property tax schedule.
A. After the delivery of the property tax schedule to the county treasurer for a particular tax year, a property owner may bring an action in the district court requesting a change in the property tax schedule in connection with any property listed on the schedule for property taxation in which the owner claims an interest. The action shall be brought in the district court for the county for which the property tax schedule in question was prepared.
B. Actions brought under this section may not directly challenge the value, classification, allocations of value determined for property taxation purposes or denial of any exemption claimed and must be founded on one or more of the following grounds:
(1) errors in the name or address of the property owner or other person shown on the schedule;
(2) errors in the description of the property for property taxation purposes;
(3) errors in the computation of taxes;
(4) errors in the property tax schedule relating to the payment or nonpayment of taxes;
(5) multiple valuations for property taxation purposes for a single tax year of the same property on the property tax schedule; or
(6) errors in the rate of tax set for any governmental unit in which the owner's property is located.
C. Actions brought under this section shall name the county treasurer as defendant, and if the action is brought under Paragraph (6) of Subsection B of this section shall also name the secretary of finance and administration as a defendant.