(A) (1) Whenever the market value estimate of assessed value of any property is fixed by the tax assessor at a sum greater by $100 or more than the amount returned by the owner or the owner’s agent, or whenever any property is valued and assessed for taxation which has not been previously returned or assessed, the assessor shall, on or before the third Monday in June, or as soon thereafter as may be practicable, in the year in which the valuation and assessment is made, give written notice thereof to the owner of the property or the owner’s agent. The notice shall include the total market value estimate, the assessment ratio, the total new assessment and other pertinent ownership and legal description data shown on the county auditor’s records. The notice may be served upon the owner or the owner’s agent personally or by mailing it to the owner or the owner’s agent at the person’s last known place of residence, which may be determined from the most recent listing in the applicable telephone directory, State Highway Department motor vehicle registration list, county treasurer’s records or official notice from the property owner or the owner’s agent.
(2) The owner or the owner’s agent, if the person objects to the valuation and assessment, shall serve written notice of the objection upon the assessor within 30 days of the date of the mailing of the notice. The assessor shall then schedule a conference with the owner or agent within 20 days of receipt of the notice. If the assessor requests it, the owner shall, within 30 days after the conference, complete and return to the assessor the form as may be approved by the State Tax Commission relating to the owner’s property and the reasons for the owner’s objection. Within 30 days after the conference, or as soon thereafter as may be practicable, the assessor shall mail written notice of the assessor’s action upon the objection to the owner.
(B) The owner or agent, if still aggrieved by the valuation and assessment, may appeal from the action to the Board of Assessment Appeals by giving written notice of the appeal and the grounds thereof to the assessor within ten days from the date of the mailing of the notice. The assessor shall promptly notify the Board of Assessment Appeals of the appeal.
(‘77 Code, § 8-23) (Ord. 67, passed 6-2-80)