(1) The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall be made on or before May 1 of each year and shall be effective for all objections and protests concerning valuations of taxable property for the year. The governing body of the county shall provide notice of the election to the board of assessment appeals and to the district court in such county.
In the event that a county elects to follow an alternative protest and appeal procedureas authorized by subsection (1) of this section, the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).
For purposes of this section, "county" shall include a city and county.
Source: L. 98: Entire section added, p. 467, § 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, § 2, effective April 27.