What are the procedures for appealing a Board of Review decision under Section 70.85?
When appealing a Board of Review decision under Section 70.85, a written complaint must be received by the Department of Revenue within 20 days after the taxpayer receives the Board’s determination, or within 30 days of the date specified in the affidavit under Section 70.47(12), if the taxpayer does not receive the notice. A filing fee of $100 must be submitted along with the complaint. Both real and personal property may be appealed under this section. The Department may not review the assessment if it is within 10 percent of the general level of assessment of all other property in the municipality, or if the property’s value exceeds $1,000,000 as determined by the Board of Review. The Department may revalue the property and equalize the assessment without the intervention of the Board of Review, if the revaluation can be accomplished before November 1 of the year in which the assessment is made or within 60 days of the receipt of the written complaint, whichever is later. The value,
