CAE Appeals and Dispute Resolution Flashcards
6 cards from real CAE practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CAE Appeals and Dispute Resolution flashcards as text
What is the significance of the 'assessment freeze' remedy in some property tax appeals?
Answer: It prevents the assessor from increasing the value for a set number of years following a successful appeal
An assessment freeze remedy following a successful appeal prevents the assessor from raising the property's value back up for a specified period, protecting the taxpayer's win.
When a taxpayer claims their assessment is discriminatory compared to similar properties, which type of appeal are they filing?
Answer: An inequity or uniformity appeal
An inequity or uniformity appeal argues that the subject property is assessed at a higher ratio of market value than similar properties, violating the uniformity requirement.
What does 'de novo' review mean in the context of a judicial property tax appeal?
Answer: The court conducts a fresh, independent review of the evidence without deference to the lower body's decision
De novo review means the court conducts a completely fresh review of the facts and law, without giving deference to the administrative board's prior decision.
Which document is typically required to initiate a formal assessment appeal in most U.S. jurisdictions?
Answer: A written petition or complaint form filed with the review board by the appeal deadline
A formal written petition or complaint form, filed with the appropriate board by the statutory deadline, is the required document to initiate most property tax appeals.
What is the purpose of conducting a 'sales ratio study' in an assessment appeal case involving systemic inequity?
Answer: To demonstrate the overall assessment level and uniformity across a neighborhood or class of properties
A sales ratio study compares assessed values to sales prices across a group of properties, providing statistical evidence of the assessment level and uniformity for equity appeals.
In an appeal involving functional obsolescence of an industrial property, what must the taxpayer demonstrate?
Answer: That the property's design, layout, or features result in a value loss relative to modern alternatives
Functional obsolescence requires showing that the property has design deficiencies, outdated features, or superadequacies that reduce its value compared to a modern equivalent.