How to File an Appeal with the Board of Review

The notice of appeal must be lodged with the Assessor on or before the date fixed by law for the taking of the appeal by either personal delivery, depositing the appeal in the mail, or by electronic transmission, provided, however, that a notice of appeal cannot be lodged by facsimile transmission. Personal delivery shall include delivery by private delivery services. Private delivery services are those designated by the Internal Revenue Services. Notwithstanding any other provision to the contrary, (1) a notice of appeal with payment of costs personally delivered shall be deemed to have been lodged with the Assessor when personally delivered before the close of county business hours; (2) a notice of appeal with payment of costs deposited in the mail, postage prepaid, and properly addressed to the Assessor, shall be deemed to have been lodged with the Assessor on the date shown by the postal service cancellation mark stamped upon the envelope or other appropriate wrapper containing the notice of appeal; and (3) a notice of appeal transmitted electronically, properly addressed to the Assessor, with payment of costs also transmitted electronically, shall be deemed lodged with the Assessor on the date the electronic transmission and electronic payment are electronically received by the server designated by the Assessor to receive appeals and payment of costs transmitted electronically.The notice of appeal must be in writing and any such notice, however informal it may be, identifying the assessment involved in the appeal, stating the valuation claimed by the owner and the grounds of objection to the assessment shall be sufficient. Upon the necessary information being furnished by the owner to the Assessor, the Assessor shall prepare the notice of appeal upon request of the owner and any notice so prepared by the Assessor shall be deemed sufficient as to its form.The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary for the determination of the objections raised by the owner in the notice of appeal. Any objection involving the Constitution or laws of the United States may be included by the owner in the notice of appeal and in such case the objections may be heard and determined by the Tax Appeal Court on appeal from a decision of the Board of Review; but this provision shall not be construed to confer upon the Board of Review the power to hear or determine such objections. Any notice of appeal may be amended at any time prior to the Board's decision; provided the amendment does not substantially change the dispute or lower the valuation claimed.