If the owner of the improvement described in § 5-5-29 elects not to remove the improvement and the owner does not agree with the successful bidder on the value of the improvement, the owner shall within five business days from the date on which the land is offered for lease or sale make application to the county auditor asking for the appraisal of the improvement by a board of appraisal. The county auditor shall appoint the board members pursuant to § 5-5-31 . The owner shall make a deposit sufficient to cover the cost of appraisal as determined by the county auditor. The board members shall be paid by the county auditor from the amount deposited by the owner.
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