§11-3-2a. Notice of increased assessment required for real
property; exceptions to notice.
(a) If the assessor determines the assessed valuation of any
item of real property appraised by him or her is more than ten
percent greater than the valuation assessed for that item in the
last tax year, the increase is $1,000 or more and the increase is
entered in the property books as provided in section nineteen of
this article, the assessor shall give notice of the increase to the
person assessed or the person controlling the property as provided
in section two of this article. The notice shall be given on or
before January 15 of the tax year and advise the person assessed or
the person controlling the property of his or her right to appear
and seek an adjustment in the assessment: Provided, That this
notification requirement does not apply to industrial or natural
resources property appraised by the Tax Commissioner under article
six-k of this chapter which is assessed at sixty percent of its
true and actual value. The notice shall be made by first-class
United States postage mailed to the address of the person assessed
or the person controlling the property for payment of tax on the
item in the previous year, unless there was a general increase of
the entire valuation in one or more of the tax districts in which
case the notice shall be by publication of the notice by a Class
II-0 legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code. The area for the
publication is the county. The requirement of notice under this section is satisfied and waived if personal notice of the increase
is shown by:
(1) The taxpayer having signed the assessment form after it
had been completed showing the increase;
(2) Notice was given as provided in section three-a of this
article; or
(3) The person assessed executing acknowledgment of the notice
of the increase.
(b) During the initial reappraisal of all property under
section seven, article one-c of this chapter, the Tax Commissioner
and each county assessor shall send every person owning or
controlling property appraised by the Tax Commissioner or the
county assessor a pamphlet which explains the reappraisal process
and its equalization goal in a detailed yet informal manner. The
property valuation training and procedures commission, created
under section three, article one-c of this chapter, shall design
the pamphlet for use in all counties while allowing individual
county information to be included if it determines that the
information would improve understanding of the process.