7-8-2215. Procedure to challenge appraised value. (1) Any taxpayer who may believe that such appraised value is less than the actual value of the property may, at any time before the day fixed for the sale of such property, file with the board of county commissioners written objections to such appraised value.
     (2) When any such objection is filed, it vacates the sale and the board must at once apply to the judge of the district court to have such property reappraised.
     (3) (a) Upon such application, the district judge shall appoint for purpose of reappraisal three disinterested persons. Such appraisers, when appointed by the district judge and after filing their appraisal report with the county clerk and recorder, shall be allowed $5 per day for each day necessarily employed in making such appraisal and their necessary and actual expenses.
     (b) The appraisal of the persons appointed under subsection (3)(a) must be made and filed with the county clerk and recorder. The new appraisal or reappraisal shall be used in the next sale of such property.

     History: En. Subd. 10, Sec. 1, Ch. 100, L. 1931; re-en. Sec. 4465.9, R.C.M. 1935; amd. Sec. 1, Ch. 30, L. 1953; amd. Sec. 1, Ch. 110, L. 1957; amd. Sec. 1, Ch. 120, L. 1967; amd. Sec. 1, Ch. 284, L. 1975; R.C.M. 1947, 16-1009(part).