(a) Subject to the provisions of this chapter, a person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer’s satisfaction.

(b) The appellant shall, within 30 days after the date of mailing of notice of assessment, submit to the assessor a written appeal specifying the appellant’s opinion of value and grounds for the appeal with supporting evidence in the form that the board of equalization may require. Otherwise, the right of appeal ceases unless the board of equalization finds that the taxpayer was unable to comply.

(c) The assessor shall notify each appellant as required in KGBC 4.45.280.

(d) If the assessor and the appellant mutually resolve a duly filed appeal prior to a hearing by the board of equalization, the appellant may withdraw that appeal. The appellant’s withdrawal must be filed in writing with the assessor prior to the assessor closing the appeal.

(e) The assessor shall prepare for use by the board of equalization a summary of assessment data relating to each assessment that is appealed.

(f) A city in the borough may appeal an assessment to the borough board of equalization in the same manner as a taxpayer. Within five days after receipt of the appeal, the assessor shall notify the person whose property assessment is being appealed by the city. [Ord. No. 1688A, §5, 11-4-13; Ord. No. 782, §1, 11-19-90; Ord. No. 558, §18, 2-18-86; Ord. No. 329A, §7, 4-2-79; Ord. No. 2. Code 1974 §45.11.095. Code 1969 §69.05.030.]