A. Variance: The requirements of this chapter may be varied by the board where their enforcement will result in extraordinary individual hardship, provided the public interest is served. An applicant for such a variance must specifically state the hardship caused by these regulations and adequately prove that the variance will not cause an adverse effect to the health, safety and welfare of the public. In granting any variance, the board may impose conditions, as necessary, to ensure substantial compliance with the general principles of this chapter.
B. Appeal: Any person, firm or corporation may appeal a decision of the county assessor to the board by filing a written notice of appeal with the board within thirty (30) days after the decision. The notice of appeal shall specifically state where the county assessor erred in the interpretation or application of this chapter; failure to do so shall be grounds for dismissal of the appeal. Copies of the notice shall also be submitted to the county assessor and county clerk. (Ord. 853, 3-22-2016)