§ 42-16108 — Decision

A. Except as provided in subsection B of this section, the county board shall either grant or refuse the request of the petitioner, in whole or in part, as it considers just and proper within ten days after the date of the hearing, and in any event not later than October 15.

B. In the case of an appeal under section 42-16105, subsection C, the county board shall complete the hearing and issue a decision on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.

C. In the case of a personal property appeal under section 42-19052, the county board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied.

D. Within ten days after its decision, the county board shall mail a copy of the decision to the county assessor and to the petitioner at the address shown on the petition.

E. Any decision of the county board shall not exceed the county assessor's noticed valuation and recommended classification.