Pulaski County - Appeal Process

When the county's assessor changes the value of property from the value in place for the preceding year of 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. The property owner desiring to appeal the change in value must do so within 45 days of the mailing of the original tax notification. The appeal is filed with the Board of Tax Assessors who review the valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision, an appeal to Superior Court may be made.

The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property or the uniformity of that value when compared to other similar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally the appeal should not be based on any complaint about the amount of taxes levied on the property.