(1) Judicial review of an order of a hearing examiner issued under Section 53H-12-206 is obtained by any party by filing a complaint with the district court within 20 days after the date of the order.
(2) If a complaint is filed, the matter is heard by the district court de novo.
(3) A notice of the filing of a complaint may be filed with the State Tax Commission and, if filed, the tax commission shall take no action with respect to the lien created under Section 53H-12-207 until the matter is finally disposed of by the district court or on appeal from the district court, except as provided in this part.