§ 26-27-318 - Appeals to courts.
26-27-318. Appeals to courts.
(a) (1) The county assessor or any property owner who may feel aggrieved at the action of the county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the clerk of the county court.
(2) The clerk of the county court shall summon the members of the county equalization board and issue such process as the county assessor, the county equalization board, or the county judge may request for witnesses and evidence of the amount and value of the property.
(b) No appeal to the county court shall be taken unless the petitioner:
(1) Has exhausted his or her remedy before the county equalization board; or
(2) Was not sent the notice of value change as required by 26-23-203.
(c) (1) An appeal must be filed on or before the second Monday in October of each year and shall have preference over all matters before the county court and shall be heard and an order made on or before the fifteenth day of November.
(2) (A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing.
(B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court.
(d) No reduction shall be allowed except on evidence corroborative of that of the property owner.
(e) Upon an appeal, any property owner in the county may appear and be heard in support of or in opposition to the appeal.
(f) (1) (A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication by one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county or in any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal.
(B) The notice shall state:
(i) The name of the parties taking the appeal;
(ii) The assessment complained of, together with a definite description of the property so assessed;
(iii) The name of the supposed property owner;
(iv) The time and place fixed for the hearing of the appeal; and
(v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal.
(2) The notice of appeal may be in the following form:
"NOTICE OF APPEAL FROM TAX ASSESSMENT
(g) It shall be the duty of the prosecuting attorney or his or her deputy, when called upon by the county assessor, a member of the county equalization board, or the county court, to represent the county and the state in the prosecution of all appeals before the county courts and the circuit courts.