Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0005

290.0005 Board's Assessment Standard Division's Internal Guidelines. Assessment Standards Division's (ASD's) internal guidelines, formerly known as Policies and Procedures, were developed by ASD to provide staff with guidelines to follow when sampling counties' local assessment rolls. Distribution of ASD internal guidelines to county assessors is for the purpose of notifying assessors of the guidelines ASD staff follows when sampling county local assessment rolls. County assessors are not required to follow the ASD internal guidelines, and the guidelines do not have the authority of a property tax rule, assessors' handbook, or letter to assessor. Also, the guidelines are not to be cited as an authority in assessment appeals hearings. LTA 5/8/1996 (No. 96/30).