232-15 Appeal to taxation board of review.

§232-15 Appeal to taxation board of review. (a) The notice of appeal to the taxation board of review shall be lodged with the board and assessor no later than the date fixed by law for the taking of the appeal. An appeal to the taxation board of review shall be deemed to have been taken […]

232-16 Appeal to tax appeal court.

§232-16 Appeal to tax appeal court. (a) A taxpayer or county may appeal directly to the tax appeal court without appealing to the state taxation board of review or any equivalent administrative body established by county ordinance; provided that a taxpayer appealing a real property tax assessment shall first obtain a decision from an administrative […]