(a) Assessment Appeals Board No. 1 shall have jurisdiction to hear applications for reduction affecting any property on the secured or unsecured rolls without limitation.
(b) In addition to the general jurisdiction of Board No. 1 as specified in Subsection (a), the Clerk shall exclusively assign to Assessment Appeals Board No. 1 any application for reduction that involves:
(1) Real property located all or in apart within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive, except not including residential real property on the secured roll consisting of four units or less that is located all or in a part within those Blocks;
(2) A possessory interest; or
(3) Property on the secured or unsecured roll assessed at $50,000,000.00 or more.
(c) Assessment Appeals Board No. 2 and Assessment Appeals Board No. 3 shall have jurisdiction to hear applications for reduction only for property on the secured or unsecured rolls assessed at less than $50,000,000.00, excluding applications involving possessory interests or real property located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive. Except that, Assessment Appeals Board No. 2 shall have jurisdiction to hear applications for reduction for residential real property consisting of four units or less that is assessed at less than $50,000,000.00 and located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 206-95, App. 6/16/95; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 79-07, File No. 061695, App. 4/19/07; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)