Tax Type
Local Taxes
Property Tax
Description
Local Board of Equalization;Jurisdiction Over Petition to Increase Assessments
Topic
Basis of Tax
Local Taxes Discussion
Date Issued
11-04-1976
A local board of equalization has authority to review a petition by owners of single-family homes who seek an upward adjustment in the assessed values of other classes of property. However, if the board proposes to increase an assessment, the owner must be given notice and an opportunity to be heard. Furthermore, an across-the-board assessment increase on a particular class of property is beyond the board's authority; each assessment must be considered on its own merits.
Attorney General's Opinion