Normally the valuation defended at PTAAB and MTC will be that which was
set by the Supervisor on the final notice of assessment. There will be
occasions however, when the assessor has convincing evidence that the actual
value on the date of finality is substantially higher than that value
established by the final notice.
This situation may arise due to the detection of an error that was not
discovered prior to the issuing of the final notice. In some cases
data may be interpreted differently or new data may become available
which convinces the Supervisor that the appraised value on the final
notice is unacceptably low.
Assessors should prepare cases for PTAAB and MTC which conclude with a final
estimate which is the actual value on the date of finality.
Supervisors may request that the value be increased by the PTAAB or MTC
if uniformity will not be adversely affected. This request should be in writing
and read into the record.
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