If no changes are made by the Board of Assessors regarding an appeal, typically the appeal is forwarded to the Board of Equalization. The Board of Equalization (BOE) will notify both the taxpayer and the Board of Assessors of a hearing date to settle the appeal. This notification goes out within 15 days of the receipt of the appeal by the BOE. The hearing date will be within 20 to 30 days after the notification is sent to both parties.
Typically the BOE conducts an appeal hearing in the following method:
The appraiser representing the Board of Assessors presents evidence and comparable sales regarding the appealed property.
The taxpayer making the appeal then presents any evidence which disputes the findings of the appraiser.
After listening to both sides, the BOE asks questions to clarify the evidence presented by each party. When all evidence is presented and questions answered, the hearing is closed.
The BOE then makes a ruling regarding the appeal and sends notification to both the taxpayer and the Board of Assessors.
Upon receiving the decision of the Board of Equalization, either the taxpayer or the Board of Assessors can appeal the decision to the Superior Court if either is dissatisfied with the results. The appeal to the Superior Court must be made in writing and done so within 30 days of receiving the Board of Equalization decision.
For more information regarding arbitration or hearing officers, please contact the assessors office at 706-613-3140.