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17 <br /> Appeal4. - <br /> ss <br /> si <br /> 1 <br /> 2 <br /> 3 Slide #11 <br /> PropertyAppeal <br /> • County appraisal presumed to be correct,•burden of proof on taxpayer <br /> •Same constitutional and statutory restrictions that apply to original <br /> appraisal process also apply to appeals <br /> 1. Informally to the assessor <br /> 2. County Board of Equalization & Review ("Bd of E&R") <br /> 3. State Property Tax Commission <br /> 4. State Courts <br /> i <br /> 4 <br /> 5 Chris McLaughlin said that appeals are also driven by the goal of finding the "true market <br /> 6 value" of a property. He said there are approximately 60,000 properties in Orange County. He <br /> 7 said that staff cannot get to all properties, and there will be mistakes. He said that counties <br /> 8 cannot appeal a county board of equalization and review decision. <br /> 9 Nancy Freeman introduced the Tax Administration staff that were in attendance — <br /> 10 Deputy Assessor Chad Phillips, Real Property Appraiser Manager Roger Gunn, and Business <br /> 11 Officer Leslie Wilcox. <br /> 12 Chair Price thanked them for the work they have been doing. <br /> 13 Commissioner Bedford asked if land is assessed separate from the structures. <br /> 14 Roger Gunn said they are looking at combined values and that the state requires that <br /> 15 appraisers allocate a certain amount of value to land and to buildings. <br /> 16 Chair Price asked when neighborhood boundaries can be changed. <br /> 17 Kirk Boone said they can be changed prior to the next revaluation. <br /> 18 Chair Price asked if they can be changed now. <br /> 19 Kirk Boone said that the 2025 reappraisal is already likely planned. He said that a four- <br /> 20 year reappraisal schedule is a continuous process. <br /> 21 Chad Phillips said that neighborhoods are being reviewed now for the 2025 reappraisal. <br />