Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 180.0000 ASSESSMENT APPEALS > 180.0024

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

180.0000 ASSESSMENT APPEALS

Annotation 180.0024

180.0024 Appeal After Audit. A property owner may apply for review, equalization, and adjustment of a county assessor's assessment with respect to the value of all property at the location of the owner's business after an audit of the value of trade fixtures and business tangible personal property has been made by the county assessor that discloses both an underassessment and overassessment of some of the property, resulting in no change to the original assessment. OAG 11/21/1997 (No. 97-315, Vol. 80, p. 322).