7-8-2215. Procedure to challenge appraised value.
174 words·~1 min read·
/mt/title-7/chapter-8/part-22/7-8-2215·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
7-8-2215 . Procedure to challenge appraised value.
(1)A taxpayer who believes that the appraised value under 7-8-2214 is less than the actual value of the property may, at any time before the day fixed for the sale of the property, file with the board of county commissioners written objections to the appraised value.
(2)When an objection is filed, it vacates the sale and the board shall at once apply to the judge of the district court to have the property reappraised.
(a)Upon application, the district judge shall appoint for purpose of reappraisal three disinterested persons or a disinterested certified real estate appraiser. Each appraiser, when appointed by the district judge and after filing the appraisal report with the county clerk and recorder, must be allowed necessary and actual expenses as determined by the judge.
(b)The appraisal of the persons appointed under subsection (3)(a) must be made and filed with the county clerk and recorder. The new appraisal or reappraisal must be used in the next sale of the property.