(a) General. Anytime after real or tangible personal property is returned for taxation, the taxpayer may apply to the assessor of the county in which the property was situated on the assessment date for information about the classification, taxability, or valuation of the property for property tax purposes for the tax year following the July 1 assessment date. A taxpayer who is not satisfied with the response of the assessor and wants to further pursue the matter shall follow the procedures set forth in this section.
(b) Classification or taxability. A taxpayer who wants to contest the classification or taxability of property must follow the procedures set forth in 11-3-24a of this code.
(c) Valuation issues – property appraised and assessed by county assessor.
(1) A taxpayer who is dissatisfied with the response of the assessor on a question of valuation and who receives a notice of increase in the assessed value of real property as provided in 11-3-2a of this code, or a notice of increase in the assessed value of business personal property as provided in 11-3-15b of this code, who disagrees with the assessed value stated in the notice, may use the informal review process specified in this article if the taxpayer decides to challenge the assessed value.