Tax Type
Local Taxes
Property Tax
Description
Notice of Reassessment;Hearing Before Assessors
Topic
Basis of Tax
Local Taxes Discussion
Date Issued
09-27-1973
The requirement that notices be sent by the Commissioner of Revenue of any locality to a taxpayer whose property has been reassessed applies where any change is made in the valuation of a particular property. Furthermore, a taxpayer receiving such a notice has a right to a hearing before the board of assessors or the chief assessing officer of the locality.
Attorney General's Opinion