42-12155. Notice of approval or disapproval; appeal
A. The county assessor shall notify the property owner whether the assessor has approved or disapproved the agricultural classification of the property on or before the date on which the assessor next mails the owner the notice of valuation for the property.
B. If the assessor disapproved the agricultural classification, the assessor shall notify the owner of the reason for disapproval within one hundred twenty days of the application.
C. The owner may appeal the decision of the assessor as prescribed by chapter 16, article 2, 5 or 6 of this title.