property tax errors; electronic communications

Added explicit authority for tax officers to accept and process electronic responses to notices of proposed correction and electronic notices of claim, provided certain certified mail requirements are met.

Added specific instructions for filing claims based on the type of error (valuation/classification vs. tax rate), directing taxpayers to the assessor, department, or county board of supervisors respectively.

Added a requirement that tax officers must immediately transmit a copy of a valuation claim to the department if filed with the assessor.

Modified the timeline for government responses in Section 42-16254, changing the deadline for tax officers to file a written response from thirty days to sixty days after receiving a claim.

Extended the deadline for taxpayers to file a petition with the board of equalization from thirty days to ninety days after a meeting in cases where parties fail to agree.