(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 owner or the owner’s agent, if the person objects to the valuation and assessment, shall serve written notice of the objection upon the tax assessor within 30 days of the date of notice thereof. The tax assessor or designated personnel in the office 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 reason for his or her objection.
(2) 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 or the owner’s agent. The owner or agent, if still aggrieved by the valuation and assessment, may appeal from the notice to the Board of Assessment Appeals by giving written notice of the appeal and the grounds therefor through the county assessor within 30 days from the date of mailing of the notice. The tax assessor shall promptly notify the Board of Assessment Appeals of the appeal, and the Board of Assessment Appeals shall hear and determine the appeal after notice to the owner or the owner’s agent of the time and place of the hearing, as expeditiously as practicable.
(3) The Board of Assessment Appeals shall render a decision in writing on the appeal as soon after the hearing as is practicable, giving notice of the decision to the owner or the owner’s agent and the tax assessor. The decision of the Board of Assessment Appeals shall be final unless appealed from by the owner or the owner’s agent or the tax assessor as provided by law.
(B) All appeals from the Board of Assessment Appeals shall be made to the State Tax Commission. Property owners or their agents, the tax assessor, auditor or any party to any matter decided by the Board of Assessment Appeals feeling aggrieved by the decision of the board may, within ten days after notice thereof, appeal therefrom to the commission by filing with the commission a written notice of appeal, setting forth the decision or order appealed from and specifying the grounds of the appeal, by delivering a copy of the notice of appeal with the grounds of appeal to the chairperson of the Board of Assessment Appeals and a copy thereof to the State Tax Commission. Within 30 days after receipt by the chairperson of the Board of Assessment Appeals of a copy of the notice of appeal, the board shall transmit to the commission a certified copy of the proceedings at the hearing and of the decision or order appealed from. The chairperson or a member of the Board of Assessment Appeals and the tax assessor or the assessor’s designee may be heard in support of or in opposition to the decision or order of the Board of Assessment Appeals.
(‘77 Code, § 8-27) (Ord. 63, passed 6-2-80)