When the Board of Tax Assessors changes the value of the property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. Upon receipt of this notice the property owner desiring to appeal the change in value must do so within 45 days from date of appeal notice. The appeal must be filed in writing with the Board of Tax Assessors, who reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the taxpayer has the option of appealing to the County Board of Equalization or an arbitrator or arbitrators. With the Board of Equalization, a hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made. If the taxpayer chooses an arbitration method of appeal, that must be done within 45 days also. The Board of Tax Assessors can provide details regarding this procedure. Appeal Procedure