A. Right To Appeal; Grounds For Appeal: Any person may appeal any assessment made hereunder to the board of county commissioners. Appeal forms will be available at the county assessor's office. Grounds for appeal will be the following: (Ord. 90-05, 11-13-1990; amd. 1998 Code)
1. Misclassification.
2. Residence is not habitable.
3. Residence is not occupied.
4. Residence is occupied less than twelve (12) months per year (this ground will only entitle appellant to a proportionate reduction in the fee).
B. Aggrieved Person May Request Formal Hearing: All appeals will be first handled summarily by the commissioners. Any person aggrieved by the summary action may request a formal hearing before the commissioners, after which formal findings of facts and conclusions of law and decision will be rendered. (Ord. 90-05, 11-13-1990)