§ 1752 - Tax appeals
§ 1752. Tax appeals
If under the provisions of section 4467 of this title the director of the division of property valuation and review or the court reduces the appraisal value of the taxpayer's property by more than 20 percent of the appraisal value, then the appeal fee shall be returned to the taxpayer. (Amended 1959, No. 158, § 4, eff. May 5, 1959; 1969, No. 253 (Adj. Sess.), § 2; 1997, No. 59, § 14, eff. June 30, 1997.)