Section 42-14307 - AppealsA. On or before October 1 a private car company may appeal the department's valuation of its property to the state board of equalization as provided by section 42-16158. The state board shall immediately notify the department of the appeal.B. The state board shall decide all private car company appeals on or before October 31.C. A private car company may also apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.