In LUCT appeals, the taxpayer shall have the burden to prove the municipality erred in assessing the tax or in assessing the tax amount. Such challenges may include challenges to the change in use date used by the municipality, and the property's full value as determined by the municipality, or both.

Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23