1. An owner of sheep or livestock who wishes to challenge the accuracy of the report as changed by the Department may, within 15 days after receiving notice of the change, file a statement with the Department for assessing livestock for the owner’s county specifying the alleged inaccuracy.
2. Upon receipt of the statement under subsection 1, the Department shall review the allegations and may make any changes it considers necessary to make the report accurate and complete. An owner of sheep or livestock or the Board may appeal from any decision of the Department to and in the manner prescribed by the Board.