- 1. "Appeal" means petition.
- 2. "Appealed property" means the property which is the subject of the appeal.
- 3. "Assessor" means the county assessor of the county where the property is located.
- 4. "Board" means any panel of Division One of the State Board of Tax Appeals.
- 5. "Clerk" means the Clerk of the Board, Division One.
- 6. "Department" means the Department of Revenue.
- 7. "Hearing officer" means a person appointed by the Board to take oral testimony and make recommendations to the Board.
- 8. "On the Record" means a hearing where evidence is reviewed by the Board without oral testimony.
- 9. "Petitioner" means the person or entity who qualifies to file the appeal and appear before the Board. Petitioner includes an individual, firm, partnership, joint venture, association, corporation, estate, or trust which owns, controls or possesses the appealed property, a county assessor, the Department of Revenue or an authorized employee of either.
- 10. "Proof of Service" of notice of appeal means a verifiable delivery such as personal delivery or registered or certified mailing to the last known address of every other party or to the attorney representing such party.
In this Article, unless the context otherwise requires:
Historical Note
Adopted effective January 16, 1975 (Supp. 75-1). Former Section R16-2-100 renumbered and amended as Section R16-2-101 effective April 10, 1984 (Supp. 84-2). Amended subsection (C) effective April 16, 1986 (Supp. 86-2). Section R16-2-101 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).