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13.7. Appeal Procedures

If a taxpayer disagrees with an assessment, they may file an objection in writing within 30 days of receiving the assessment notice. If agreement is reached between the tax payer and the assessing officer, the assessment is amended. If no agreement is reached the assessing officer will issue a written order that may confirm, reduce, or increase the assessment.

If no agreement is reached or a written order issued within the statute of limitations or 1 year of the objection, whichever is later, then the objection will be considered accepted by the tax authorities.

If the taxpayer disagrees with a written order issued by the tax authorities, they may file an appeal with the district court, and ultimately with the Supreme Court.