63-3813 — CONCLUSIVE DECISION

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 38
                             BOARD OF TAX APPEALS
    63-3813.  CONCLUSIVE DECISION. In all cases which are not appealed to the
district court within the prescribed time, the decision of the board of tax
appeals shall be conclusive and all records shall be corrected to comply with
the decision of the board. A final decision or order of the board of tax
appeals directing a market value change for taxable property that is not
further appealed shall be fixed for the current year appealed and there shall
be no increase in value for the subsequent assessment year when no physical
change occurs to the property; provided however, that  annual trending or
equalization applied to all properties of a property class or category within
the county or a clearly defined area shall still apply. If the order requires
repayment or refund of taxes these shall be repaid or refunded by the proper
authorities and, if the order affirms or establishes a liability for the
payment of taxes, the usual procedure for collection of such taxes shall
continue or commence.