Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0080

190.0080 Trial de Novo. A Superior Court called upon to review a local assessment appeals board decision will not receive new evidence of value but will only review the record of the hearing before the board. The court will only hear the case for the following reasons:

1. Lack of due process; or

2. Actual or constructive fraud; or

3. Abuse of discretion; or

4. An erroneous appraisal method incapable of producing the correct value. C 7/21/78.