Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

180.0000 ASSESSMENT APPEALS

Annotation 180.0140

180.0140 Withdrawal of Application. If an application for changed assessment also constitutes a claim for refund and an appeals board permits a complete withdrawal of the application without consideration, then the claim for refund is also withdrawn and should not be processed because the withdrawal of the application constitutes a withdrawal of the claim for refund. On the other hand, in the event that an application for changed assessment that also constitutes a claim for refund is acted upon by the appeals board, whether the result is no change or otherwise, the disposition of the application also operates to dispose of the claim for refund. C 5/22/2000.