Formal Appeal Process
Filing a Formal / Official Appeal
If the property owner is not satisfied with the results of the review process, the owner may wish to proceed in filing a formal / official appeal. This allows the property owner to meet with the County Board of Equalization (the County Commissioners serve as this board). Appeal affidavits are available in the Assessors Office.
The appeal form or statement must be filed with the Assessor within 30 days of the mail date or postmark date on the assessment schedule / notice of value. An appeal may be withdrawn at any time by written notification to the Clerk's and Assessor's offices.
General Order of Appeal Process
The proceedings occur as follows:
- A hearing time and date are set by the County Board of Equalization and the owner is notified by certified mail. The Assessor and the person contesting the assessment (petitioner) must disclose witnesses and exchange information, evidence, and documents relevant to the appeal no later than 30 days prior to the hearing. This should include anything that is to be presented as evidence during the hearing.
- The County Commissioners serve as the County Board of Equalization. Other persons present at the hearing will include the hearing officer, court reporter, Assessor, representatives of the Assessor's Office, counsel for the Assessor's Office, and parties to the appeal.
- The petitioner is the first to present evidence or witnesses. Any testimony presented may be questioned by the Assessor or Deputy Assessor, the Assessor's Attorney, or a member of the board.
- The Assessor or a Deputy Assessor presents evidence or witness. The testimony may be questioned by the petitioner, his agent, or members of the board.
- After all testimony and evidence has been presented, a brief closing statement may be made by each side.
- The Board will then render their decision and will also notify all participants in writing of their findings and any appeal action available to them.
For More Information
If you have any questions, please contact the Assessor's Office at (307) 235-9444.