§ 42.13052

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