R16-3-114. Decision or Order

A. If a quorum of the Board agrees on a decision or order, the Board shall issue the decision or order. B. The Board shall issue all decisions or orders in writing and shall include separately-stated findings of fact and conclusions of law. C. The Board shall mail, return receipt requested, or hand deliver a decision or order to the parties. D. Except in the case of a tax dispute between municipalities, a decision or order is final 30 days after the Appellant receives it unless an aggrieved party files a motion for rehearing or review within 15 days after receipt. E. In a dispute between municipalities, a decision or order is final on the date of receipt by the party. An aggrieved party has 30 days to appeal the decision or order of dismissal to the tax court.