Section 42-16001 - Designation of taxpayer agentA. A person who owns, controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before: 2. The department of revenue.3. The county board of equalization.4. The state board of equalization.B. The designation of an agent under this section:1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department.2. Expires at the end of the calendar year.C. The form shall be filed with the petition under article 2 of this chapter or chapter 14, article 1 of this title with the county assessor and the county board of equalization or the state board of equalization. Thereafter, notices issued by the assessor, by the department of revenue or by either board of equalization relating to reviewing the valuation of that property shall be sent to the agent.