42-15105. Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:
1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
2. Within twenty-five days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.