42-16166. Transmitting changes in valuations or legal classifications
On or before the fourth Friday in November of each year the state board shall transmit to:
1. The assessor of each county a statement of changes, if any, that it has made in the valuation or legal classification of any property in the county that is valued by the county assessor.
2. The department a statement of changes, if any, that it has made in the valuation or legal classification of:
(a) Any property that is valued by the department.
(b) Property of taxpayers who pay their taxes to the department, except that in the case of private car companies, the statement shall be transmitted on or before October 31.