Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0052

190.0052 Jurisdiction to Hear Application for Reassessment. A local assessment appeals board has jurisdiction to hear an appeal involving the property allocation of a total property value between land and improvements. If special assessments are at issue, an appeal involving the proper allocation of a total value should be allowed. If reallocation of a total value would serve no purpose, however, hearing should be denied. Also, a local board has jurisdiction to decide legal issues when such a decision is necessary to reach a conclusion on a valuation issue. C 1/22/80; C 3/28/80.