The Assessor(1)
sends the Property Owner (2) a valuation card/ letter
which contains the valuation of the property as of January
1. If the Property Owner disagrees with the valuation,
they may contact the Assessor's
Office and discuss the reason for the valuation. If
the Assessor
agrees that the valuation should be changed, the Assessor
will notify the Auditor
Controller (4).
In the event the Property Owner is not satisfied with
the result, they may then file an appeal with the Clerk
of the Board's (3) Assessment Appeals Board. The
Assessment Appeals Board will hold a hearing on the
appeal and forward the results to the Auditor
Controller.(4)
If there has been a change in valuation, the Auditor
Controller will recalculate the taxes due and send
the results to the Tax
Collector.(5)
The Tax
Collector will then send either a Revised Tax Bill
or a Refund to the Property Owner.
Legal