The applicant may appeal the municipal assessing officials’ refusal to grant a property tax credit, exemption, or deferral in writing, on or before September 1 following the date of notice of tax to the:

1. (a) Board of tax and land appeals; or
2. (b) Superior court in the county in which the residential real estate or other property is located.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 422.01)