4-17-304 - Petitions to boards for adjudication of issues.
4-17-304. Petitions to boards for adjudication of issues.
For purposes of establishing the taxable value, classification, or exempt status of property subject to an economic development agreement, the parties may petition the local and state boards of equalization for adjudication of such issues in the manner otherwise required by law for filing appeals from local assessments.
[Acts 1992, ch. 1000, § 4.]