(1) After a final decision of the county tax appeal board relating to the assessed
value of property other than centrally assessed property or industrial property valued
annually by the department, the objecting taxpayer may require that the assessed value
be the subject of a mediation proceeding conducted as provided in 26-1-813. The request for mediation must be accompanied by a fee of $100, payable to the department
for deposit in the general fund.
(2) If the taxpayer requests mediation, which must be granted, the request is to be
included in the complaint filed with the state tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the state tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less
than 60 days prior to the contested case hearing on all issues raised in the complaint,
to be scheduled by the state tax appeal board.
(3) The mediation proceeding must be conducted according to 15-1-212 (2) through (6).
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