This bill proposes to amend current statutes regarding the decisions made by county boards of equalization. Under the new provisions, any decision made by a county board regarding the valuation or legal classification of a petitioner's property will be restricted to not exceed the county assessor's noticed valuation and recommended classification. This insertion aims to ensure that the county board's authority is limited to the parameters set by the county assessor, thereby providing a clearer framework for property valuation appeals.

Additionally, the bill includes minor adjustments to existing language, such as changing the phrasing in section C to clarify the timeline for hearings and decisions related to personal property appeals. The current requirement for the county board to mail a copy of its decision to the county assessor and the petitioner remains intact, with the addition of a new clause emphasizing that the county board's decisions must adhere to the limitations set by the county assessor's valuations. Overall, these updates aim to streamline the appeals process and maintain consistency in property valuation standards.

Statutes affected:
Introduced Version: 42-16108
Senate Engrossed Version: 42-16108