Property taxes

Approval of tax digest when assessments on appeal, §48-5-304. Challenge of commissioner’s proposed assessment, §48-2-18. Changing real property values established by appeal in prior year, §48-5-299. Conditional approval of county tax digest, §48-5-348. Conservation use easements. Covenant, breach, §48-5-7.4. County boards of equalization. Appeals to superior court. Taxpayer or board of tax assessors appeals, §48-5-311. Assessments of boards of tax assessors, §48-5-311. Appraisals from appraiser classified by real estate commission and real estate appraisers board. Consideration on appeal, §48-5-311. Consolidation of appeals, §48-5-311. Final determination, time for communication, §48-5-311. APPEALS —Cont’d Property taxes —Cont’d County boards of equalization —Cont’d Assessments of boards of tax assessors —Cont’d Hearing officers, appeals to, §48-5-311. Large number of appeals, extension of time to process appeal, §48-5-311. Sales ratio study. Consideration on appeal, §48-5-311. Settlement conference, effect of nonparticipation (contingently effective 1/1/2025), §48-5-311. Unforeseen circumstances, extension of time to process appeal, §48-5-311. Hearing officers, appeal to, §48-5-311. County boards of tax assessors.