ࡱ> ,.+g bjbjVV 4r<r<,,  h&$MOOOOOO$6^ss MMp5J90FFF(ssF, L: Sec. 37-17.2. - Equalization of assessmentsApplication to assessor for hearing. Any property owner or lessee of real property in the city shall have the right to appeal any assessment thereof to the city's real estate assessor in writing at any time prior to March 15 1 of the year for which the assessment is made or within thirty (30) days after the date of the notice of the change in assessment, whichever is later. If the appeal is filed by an agent of the owner or lessee, the agent shall submit a notarized statement from the owner or lessee authorizing the agent to file the appeal. The assessor may schedule specific dates for hearings on assessments or the assessor may grant a hearing by appointment. The assessor may authorize persons employed in the assessor's office who are competent to do so to hold any hearing pursuant to this section, provided that the evidence presented or a summary thereof is transmitted to the assessor for action. Sec. 37-22. - SameRight of appeal to board; deadline for action on complete applications. Any person aggrieved by any assessment made by the office of the assessor of real estate may apply for review or appeal of same to the board of review of real estate assessments, provided such appeal is filed on forms provided by the board of review by April 1 of the year for which the assessment is made or within forty-five (45) sixty (60) days of the date of the notice of the change in assessment, whichever is later. When the board considers any case involving commercial, industrial, or multi-family residential property, at least one (1) member who is a real estate professional shall be present and participate in hearing the case unless waived by the taxpayer. The board shall finally dispose of all complete applications filed in a timely manner by the June 30 immediately preceding the July 1 effective date for which taxes on such contested assessed value will be levied, except that any real estate newly assessed after the January 1 immediately preceding the July 1 effective date shall be subject to review until and disposed of by June 30 of the following year. The assessor shall notify all owners of real estate of such deadlines on the annual notice of assessment. Q    ] l m x ʾ瑆h*h"^hT%CJaJh"^hT%56OJQJ^Jh"^hT%7CJ^J h"^hT%CJOJQJ^JaJh"^hT%6CJ^J h"^hT%6B*CJ^JphhPQlhT%7CJ^Jh"^hT%CJ^Jh"^hT%B*^JphQR ! gdT% dgdT%$[$\$a$gdT% `gdT% `gdT%$da$gdT%21h:p$/ =!"#$% b 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~PJ_HmH nH sH tH 8`8 T%Normal_HmH sH tH l`l T% Heading 4$$d@&)56B*CJOJPJQJ\]aJphODA`D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List ^/^ T%Heading 4 Char)56B*CJOJPJQJ\]aJphO>o> T%p0$x`a$ OJQJaJPoP T%sec$dh5B*CJOJQJaJph64To"T T% refstatelawdd[$\$CJPJaJnHtHPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]    8@0(  B S  ?#BK_5318C760616A96A9EB088E0DC8145D06#BK_6F111F9CD219511848B6EFD7D4A81E74#BK_AE481D1065CF167AF764D10D6531904C#BK_EA6A7C102BEA94E191B905DEA861B17C 33T%$*@h@UnknownG*Ax Times New Roman5Symbol3. *Cx Arial7.@Calibri7@CambriaA$BCambria Math"hMGMGOyOy20 KHX  $PT%0!xx  Dale, Lendora Dale, LendoraOh+'0, px   $Dale, Lendora Normal.dotmDale, Lendora2Microsoft Office Word@@I@IOy՜.+,0 hp   Microsoft  Title  !"$%&'()*-Root Entry FPAJ/1Table FWordDocument4SummaryInformation(DocumentSummaryInformation8#CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q