Sec 42-13052. Continuing valuation of class two, three and four property

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In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:

1. The assessor files a specific plan for the valuations with the department.

2. The plan is implemented uniformly throughout the county.

                    
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