Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0014

190.0014 Application. An assessment appeals application lacking an authorized signature of a corporate officer is incomplete and invalid, and pursuant to Property Tax Rule 309, the two-year period within which to hear applications does not apply. However, the rule also provides that an applicant shall not be denied a timely hearing for failure to file a timely and complete application unless the appeals board, within two years of filing, notifies the applicant in writing of such denial. A letter from the assessment appeals board to the applicant providing notice of the defect and giving the applicant the opportunity to correct it constitutes notice that the application will be considered invalid and will not be heard until such authorization is submitted. Where the appeals board received the authorization only about one month before the expiration of the two-year period, it acted properly by requiring a waiver before reopening the application. Alternatively, the application would have remained closed. C 7/23/97.