Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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720.0000 REFUNDS

Annotation 720.0009

720.0009 Base Year Value Appeals. Where an assessment appeals board has rendered a decision establishing the base year value for a property, the assessed values on the roll for years subsequent to the year of appeal must be conformed to the board's determination; and appropriate refunds should be paid without further action by the taxpayer and/or escape assessments levied. The base year value correction and refund should be made consistent with the board's base year value determination, even though an action for refund has been initiated by the taxpayer and/or the assessor has challenged the board's decision, pending the outcome of the superior court action. This is so because the board's determination remains the "control figure" until changed. C 10/27/2000.