Laws, Regulations & Annotations

A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0054

190.0054 Jurisdiction to Increase Assessment. Once filed, an application for reduction cannot be voluntarily withdrawn by the applicant. The assessment appeals board retains jurisdiction, and, after notice and an opportunity to be heard, may increase the value on its own motion even if the assessor has agreed with the applicant that a reduction should occur, the reduction has been enrolled, and refund issued prior to the decision by the assessment appeals board. OAG 8/14/97 (No. 97-308, Vol. 80 p. 224).