Formal Appeal Process

Appeal Process

If after a review the property owner feels the value of his property is incorrect, he may file an official appeal. Official appeals of assessment forms are available in the Assessor’s Office. Copies of the form or statement must be filed with the Assessor within 30 days of the mail date or postmark date on the assessment schedule. A copy of the Rules of Practice and Procedures for Appeal Before the County Board of Equalization Involving Taxation Matters is available for the property owner at the Assessor’s Office and also at this website. An appeal may be withdrawn at anytime by written notification to the Clerk’s and Assessor’s offices. A general order of proceedings follows:

Hearing

A hearing time/date is set and owner notified by mail. The County Assessor and the person contesting the assessment (petitioner) must disclose witnesses and exchange information, evidence and documents relevant to the appeal no later than fifteen days prior to the hearing. This includes anything that is to be presented as evidence during the hearing.

The Uinta County Commission serves as the County Board of Equalization. Other persons attending the hearing will include the hearing officer, recording secretary, secretary to the board, counsel for the board, parties to the appeal.

The Petitioner is first to present evidence or witnesses. Any testimony presented may be questioned by the Assessor, the Assessor’s attorney, or member of the board.

The Assessor or a deputy presents evidence or witnesses. The testimony may be questioned by the Petitioner, his agent or member of the board.

After all testimony and evidence is presented, a brief closing statement may be made by each side.

The Board will notify participants in writing of their findings and any appeal action available to them no later than the first Monday in August.