Letters To Assessors
Letters To Assessors provide an ongoing advisory service for county assessors and other interested parties. The letters present Board staff's interpretation of rules, laws, and court decisions on property tax assessment. They also include summaries of court rulings, legal opinions, highlights of enacted legislation, Property Tax Rules, and technical bulletins for assessment problems.
Letters To Assessors (LTA) represent Board staff's advice as of the date each letter is issued. In attempting to relate this advice to a later situation, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following the advice provided in a LTA is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and a LTA, statutory or regulatory law is controlling.
Selected Letters To Assessors are available here for viewing and printing.
To search for Letters to Assessors by topic or by year, please select the LTA that you wish to view from the table below: