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'�. DEPARTMEHT <br />� OF N€VENUE <br />Property owners who are not satisfied with the "open book" approach may appeal to the County Board of Appeal and <br />Equalization (or Special Board of Equalization) and/or appeal to Tax Court. <br />It is only a recommendation that the property owner attend the open book meeting to discuss concerns prior to the county <br />or special board. If a jurisdiction does not have a Local Board of Appeal and Equalization, the property owner is not required <br />to attend an open book meeting in orderto appeal to the County Board of Appeal and Equalization (or Special Board of <br />Equalization). <br />"Open book" meetings provide many benefits: <br />• No appointment needed. <br />• Property owners can verify or correct information about their property. <br />• Property owners can schedule a time forthe assessor to view their property. <br />• The setting is less intimidating than a board meeting. <br />• The property owner does not need to "present" their appeal i n front of friends and neighbors. <br />• Property owners can compare their values to the values of other similar homes. <br />• Questions and concerns are often resolved immediately. <br />• The process is very efficient. <br />• Property owners may appeal to the County Board of Appeal and Equalization (or the Special Board of <br />Equalization) and/or to Tax Court if not satisfied with the outcome. <br />33 <br />