“Taxpayer” means any person aggrieved by an assessment who has complied with the statutory requirements.

Source. #7152, eff 12-10-99 (formerly Tax 101.05); ss by #7875, eff 4-18-03; ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.05); ss by 13686, eff 7-19-23