§ 42-13053 — Exception list; review of valuation

A. If the county assessor initially determines the valuation of property under this article by using a computerized data processing or valuation program, and if the valuation found by that method constitutes a change in the valuation methodology and the resulting change in valuation in any year is more than fifteen per cent above or below the valuation found for the same parcel of property in the preceding year, the assessor shall place the parcel on an exception list. The assessor shall review the valuation to determine if the change in valuation reflects the current status and conditions affecting each property on the exception list before mailing the notice of valuation.

B. This section does not apply in the case of parcel splits or consolidations, construction or destruction of improvements, changes in use or classification of the property, or other occurrences that would account for the change in valuation.