The written protest is intended to provide the taxing authorities with notice that the taxpayer is disputing the right to collect the tax and also to provide notice to the taxing authorities of the grounds upon which the taxpayer bases the protest. Any written protest which clearly states that the taxpayer disputes liability for the tax or a part thereof, and states all the reasons for the dispute constitutes a sufficient notice and a sufficient written protest for the purposes of this section. When the taxpayer submits a written protest as provided in this section, the taxpayer is thereafter prohibited from raising other or additional grounds as the basis for the dispute. Notice to taxpayers of protest requirement. A prominent notice of the written protest requirement shall be included as part of, or enclosed with, property tax statements.
Copies are available From the county treasurer.
This rule is effective for 1994 tax statements and taxes due in 1994, and thereafter.