Section 42-16158 - Appeal of valuation or legal classification from department to state board of equalizationA. A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal to the state board by filing a petition with the state board that is postmarked on or before October 1 or within fifteen days after the department mails its decision to the property owner, whichever date is later. The state board shall prescribe the form of and procedure for filing the petition by administrative rule.B. The state board shall notify the petitioner of the time and place of the hearing. The petitioner: 1. May appear before the state board at such time as the board may direct.2. Is entitled to be heard at any hearing regarding the valuation or legal classification of the property.3. Shall show cause why the valuation or legal classification should be changed.C. If the state board orders the valuation or legal classification to be changed, it shall immediately transmit a copy of the order to the property owner and to the officers of this state and the county, city or town in charge of tax assessments who shall correct the tax roll accordingly.