Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0052 Jurisdiction to Hear Application for Reassessment. A local assessment appeals board has jurisdiction to hear an appeal involving the property allocation of a total property value between land and improvements. If special assessments are at issue, an appeal involving the proper allocation of a total value should be allowed. If reallocation of a total value would serve no purpose, however, hearing should be denied. Also, a local board has jurisdiction to decide legal issues when such a decision is necessary to reach a conclusion on a valuation issue. C 1/22/80; C 3/28/80.