State and Council Ordered Adjustments and Refunds
Each year taxpayers are granted the opportunity to appeal the taxes on their properties. The process through which appeals are heard is called the Board of Equalization (BOE). If an individual disagrees with the Board of Equalization decision, they may appeal directly to the State Tax Commission. If there is still disagreement with the values, the taxpayer may appeal to the District Courts.
Along with the above type appeals, the County Council may also grant less formal adjustments or refunds based upon inequities, or illegal/erroneous assessments, or late tax relief and deferrals. Such actions by the Council require "board letters" authorizing the Treasurer to make necessary adjustments or refunds.
BOE refunds and adjustments are implemented automatically upon approval by the Council, all other appeals are handled manually.
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