Rejections

The county assessor may reject a petition because it fails to include substantial information required by sections 42-16051 and 42-16052.

Petitions rejected by the Assessor cannot be e-filed using the SBOE Appeal System to appeal to the Board.

When filing a petition that has been rejected by the Assessor, mail the original filing in addition to attaching the required information to correct the deficiencies.

Petitions rejected by the Assessor for the second time must include the original of the second rejection.

Petitions rejected by the Assessor after June 15 are filed directly to the State Board of Equalization.