Assessment Review Officer

Appeals of assessments for delinquent business taxes levied on or after January 1, 2002, will be scheduled within 90 days of a submitted application for a hearing before an assessment review officer in the Office of Finance. A taxpayer retains the right to appeal decisions of the assessment review officer within 15 days to the Board of Review, composed of representatives of the Controller's Office and the Director of Finance with a member of the public as the third member of the Board of Review. Any such appeal will be scheduled for a hearing before the Board within 90 days. The Board of Review may approve of the existing assessment or decrease the assessment based on the evidence presented.