DPT – Assessment Appeals Process – Laura Forbes & Mike Kerrigan. – 7 CEH

The Assessment Appeals Seminar provides county attorneys, county hearing officers, county appraisers and county commissioners the statutory and case law information need to conduct assessment appeal hearings.  The workshop includes basic instruction of the three approaches to value, mass appraisal for ad valorem property taxation, due process of law and a discussion of benchmark Court of Appeals and Supreme Court decisions.  The workshop also incorporates an overview of the protest period with the assessor, continuing on with the county board of equalization, binding arbitration, Board of Assessment Appeals and District Court.

Upon completion of the workshop, participants will be able to:

• Understand the various statutes and court cases that affect valuation appeals to the county board of equalization, arbitration hearings, and other appeal boards.
• Have a basic understanding of the three approached to value.
• Have a basic understanding of mass appraisal for ad valorem purposes.
• Encourage communication and sharing of information regarding the assessment appeals process and current valuation issues.

Instructor: Laura Forbes and Mike Kerrigan.