§ 42-17305 — Filing the claim for deferral; appealing denied claim

A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed.

B. On the taxpayer's request, an employee in the county assessor's office may assist the taxpayer in completing the claim form.

C. The county assessor shall review the claim, may request additional documentary evidence to support the claim and shall make the final determination on the validity of the claim, based on the submitted documentation, on or before June 1.

D. If the assessor denies the claim, the taxpayer may appeal the denial to tax court as provided in section 42-16201, except that the taxpayer shall file the notice of appeal within fifteen days after the assessor's denial.