The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for:
- 1. Cases involving property valued by the department, in which case the decisions shall be issued on or before November 15.
- 2. An appeal under section 42-16157, subsection C, which shall be completed on or before the third Friday in November of the calendar year preceding the year in which the taxes are levied.
- 3. In the case of a personal property appeal under section 42-19052, the state board of equalization shall complete the hearing and issue a decision on or before December 1 of the calendar year in which the taxes are levied.