TITLE 63

REVENUE AND TAXATION

CHAPTER 4

APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY

63-407.  Appeal of operating property assessments. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of other property in the state, and the commission shall, upon any such request, fix a time for such hearing within the period in which such assessment must be made, and such hearing shall be conducted in such manner as the commission may direct.

History:

[63-407 added 1996, ch. 98, sec. 5, p. 339.]