42-322. Determinations and Notice of Determinations

The officer making the determination shall give written notice to the owner of the property that is the subject of the determination and to the party who sought the determination, if different from the owner.  The written notice shall be delivered by personal delivery, electronic mail, or by first-class mail.  The notice shall be delivered to the last address listed from the owner of the affected property on the county tax abstract and to the address provided in the application or request for a determination if the party seeking the determination is different from the owner.