Any taxpayer aggrieved by an assessment of taxes must file to the local Assessor, within ninety (90) days from the date that the first tax payment is due without penalty. At that time, the appeal form will be date stamped, and an interior and exterior inspection of the property must be made regardless of if you are just appealing the land value.  If the taxpayer refuses the inspection, it’s an automatic denial of the appeal. The Assessor has 45 days from the date mark received to render her decision.  If the taxpayer is still aggrieved, they have 30 days from the date of the decision letter to file an appeal with the Board of Assessment Review.  The Board has 90 days to schedule a hearing from the date stamp received on the appeal application and shall render a decision within forty-five (45) days of the hearing.  If the taxpayer is still unsatisfied, they have thirty (30) days of the tax review board’s decision to file a petition in the Superior Court.  PLEASE NOTE, THE TAXPAYER(S) MUST CONTINUE TO MAKE THEIR QUARTERLY TAX PAYMENTS IN A TIMELY MANNER DURING THE APPEAL PROCESS.