Sec. 8199-8.1. Administrative and judicial review for parcels encumbered by taxable conservation or common law easements  


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  • (a) Where the owner of the parcel seeks administrative review of the assessment on the parcel and the Board of Assessment Review changes the assessment of the parcel, the assessor shall notify ORPTS within five business days after the receipt of such notice from the Board of Assessment Review.
    (b) Where the owner of the parcel seeks judicial review of the assessment on the parcel, the assessor shall notify ORPTS of any change in assessment within five business days after the receipt of such change.