Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0036 Application. An appeal of only a supplemental assessment does not provide the assessor the opportunity to put an assessment of the same property on the regular roll before the appeals board. The application defines the assessment in issue.
The provisions of Rule 324 subdivision (b) approves an equalization board's review of the value of an entire appraisal unit when a taxpayer appeals only a portion of the unit's value. It does not authorize the review of a value of a separate assessment of the same property. C 2/24/1989.