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Appeals

Protest of Valuation
Section 12-60-2910 Request to meet with auditor or written protest regarding personal property tax assessment. The taxpayer may object to the valuation of personal property that is required to be licensed or registered with a department of the state. For purpose of the appeal, the tax notice is the notification of appraisal and assessment.

The appeal shall be in writing to the County Auditor no later than the due date of the taxes.
Upon receipt of the information, the County Auditor shall review the same, and take such action as necessary to reflect the market value of the property. The County Auditor will then notify the taxpayer by written response of the action.

If the owner objects to the final action by County Auditor, the taxpayer may request a Case Hearing before the Administrative Law Judge Division. The taxpayer has thirty days from County Auditor's decision to make the request to the Administrative Law Judge Division.
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