Roger Williams

Document Type

Peach Sheet


The Act authorizes a county governing authority to provide by ordinance or resolution that notice to the taxpayer may be accompanied by a description of the basis for the new assessment when the assessment of the value of a taxpayer's real property exceeds the returned value of the property by less than fifteen percent. The notice may be required to contain a statement of the availability of all documents reviewed in the assessment process and a list of all comparable properties and other factors considered in establishing the new assessment.

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