Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

180.0000 ASSESSMENT APPEALS

Annotation 180.0010

180.0010 Amendment of An Application. Property Tax Rule 305, subsection (e)(2)(C)(i) provides that an appeals board may allow an applicant or the applicant's agent to make amendments to an application "to state additional facts claimed to require a reduction of the assessment that is the subject of the application." The phase "additional facts" within the meaning of that subsection refers to the type of relief requested by the applicant and, thus, includes amendments that request a reduction based on an appeal of a different assessment, such as a change from decline in value relief to base year value reduction. The amendment provision supersedes former subsection (e) which prohibited any amendment after the last day for timely filing of an application if the amendment requested relief additional to or different than the relief originally requested in the application. C 5/31/2001.