Once you have submitted your appeal and documentation provided, the process outlined below begins.
Council Tax Administration screens submitted documentation for sufficient evidence.
Assessor reviews documents and makes recommendation on whether the value should be adjusted or not.
If the Assessor agrees the value should be adjusted, the taxpayer will receive recommendation by mail and can accept decision (stipulation) to finalize the appeal or continue to the next phase (by returning a "reconsideration form").
To file this appeal, complete the TC-194 form and submit it to the Clerk of the Board of Equalization (Auditor) and the complete file will be forwarded to the State Tax Commission.
The Utah State Tax Commission will mediate disputes between the Taxpayer and Assessor and send a final decision.
The Taxpayer will receive recommendation by mail and can accept decision to finalize appeal or send appeal to 3rd District Court