Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0094

180.0094 State-Assessed Property. Each year the Board adopts unitary values for all state assessees. As a result, the only means for a correction to be made to the Board roll, whether as the result of an appeal of the unitary assessment by an assessee or as the consequence of an audit of an assessee by Board staff, is by the approval of the Board. In other words, once a unitary value has been adopted by the Board, only a vote of the Board can change a value on the Board roll. C 7/15/2003.