2.44.020 Filing deadline.

The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the assessed valuation placed upon such property by the county assessor. Such petition must be filed with the board on or before July 1st of the year of the assessment or within sixty (60) days after the date and assessment or valuation change notice has been mailed, whichever is later. (Res. 1998-06-30; amended by Sec. 1 of Res. 2001-07-21)