Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0012

180.0012 Amendment of An Application. Property Tax Rule 305(e)(2)(C) provides that an appeals board may, upon request, allow an applicant to amend an application to state "additional facts claimed to require a reduction of the assessment that is the subject of the application" after the final filing date. The plain language of this provision and the rulemaking record evidence an intent to allow amendments seeking relief additional to or different in nature from that originally requested, such as the addition of a class of property within the appealed unit that could have been appealed at the time the application was filed. C 7/11/2001.