Assessment reviews and appeals
This paper addresses the various roles a review appraiser may take when a challenge to an assessed value is being considered, including the appraisal process and how the review appraiser should address various aspects of that process. Although the motivations for having a review appraisal may differ from the assessor to the taxpayer, many of the principles and techniques are applicable to both. This article will also demonstrate how the services of a review appraiser can work toward resolving disputes.
"The role of the review appraiser in ad valorem taxation,"
Assessment Journal: Vol. 9:
5, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol9/iss5/2