Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0054 Jurisdiction to Increase Assessment. Once filed, an application for reduction cannot be voluntarily withdrawn by the applicant. The assessment appeals board retains jurisdiction, and, after notice and an opportunity to be heard, may increase the value on its own motion even if the assessor has agreed with the applicant that a reduction should occur, the reduction has been enrolled, and refund issued prior to the decision by the assessment appeals board. OAG 8/14/97 (No. 97-308, Vol. 80 p. 224).