§11-6-12. Appeal from valuation by board.
Any owner or operator claiming to be aggrieved by any such
decision may, within the time aforesaid, apply by petition in
writing, duly verified, to the circuit court of the county in which
the property so assessed is situated, or if such property be
situated in more than one county then in the county in which the
largest assessment of such owner or operator was made in the next
preceding year, for an appeal from the assessment and valuation so
made of all such property, and jurisdiction is hereby conferred
upon and declared to exist in the court, in which such application
is filed, to grant, docket and hear such appeal; and such appeal,
as to all of the property so assessed, as well as that situated in
the county of the court so applied to, as that situated in the
several other counties, shall forthwith be allowed by such court so
applied to, and be heard by such court as to all of such property
as soon as possible after the appeal is docketed, but notice in
writing of such petition shall be given to the secretary of state,
as secretary of the board of public works, by mailing a copy of the
petition for an appeal filed as aforesaid, which said petition
shall recite the fact that copies of such petition have been sent
by registered mail. Notice in writing of the hearing upon such
petition shall be given to the state tax commissioner at least
fifteen days beforehand. Likewise, the state tax commissioner may,
by giving notice in writing at least fifteen days beforehand to the
petitioner, bring on such appeal for hearing. Upon such hearing the court shall hear all such legal evidence as shall be offered on
behalf of the state or any other county, district or municipal
corporation interested, or on behalf of the appealing owner or
operator. If the court be satisfied that the value so fixed by the
board of public works is correct, it shall confirm the same, but if
it be satisfied that the value so fixed by the board is either too
high or too low, the court shall correct the valuation so made and
shall ascertain and fix the true and actual value of such property
according to the facts proved, and shall certify such value to the
auditor and to the secretary of the board of public works. The
state or the owner or operator may appeal to the supreme court of
appeals if the assessed value of the property be fifty thousand
dollars or more.
If the court to which an application for appeal would properly
be made as aforesaid shall not be in session, the judge thereof in
vacation shall forthwith allow the appeal, and if the judge thereof
be disqualified or for any reason not be available, the filing of
the aforesaid petition in the office of the clerk of the circuit
court of the county in which the largest assessment of such owner
or operator was made in the preceding year, within the time of
aforesaid, shall constitute sufficient compliance with this
section, and the appeal shall thereafter be proceeded with as
otherwise provided in this section.