Section 40 Discrimination Cases

• Library: Administrative Law 2011

In another type of discrimination case, the taxpayer asserts that
the assessor has intentionally assessed the subject property in a discriminatory manner vis-à-vis other property of the same class in the jurisdiction. The subject property may be assessed higher than the statutory level of assessment, or it may be assessed at the statutory level while other similar properties are assessed at a lower level of assessment. This latter type of case is a uniformity case as discussed in §12.39 above. The five elements of a discrimination case are as follows:

Standing to appeal the assessment

Proper appeal of the assessment to the local board of equalization

Appeal to the STC...