Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0050 Jurisdiction to Hear Applications for Reassessment. The local board of equalization itself has the ultimate responsibility to rule on the question of its own jurisdiction. However, it would be proper if the board established for the clerk certain specific guidelines for determining which applications were untimely filed, and authorized the clerk to notify such applicants of such fact and advise them that they may request a hearing pertaining only to the issue of the board's jurisdiction. OAG 3/30/76 (No. CV 75-344, Vol. 59, p. 182).