Opinion ID: 1348704
Heading Depth: 2
Heading Rank: 1

Heading: Grounds for Steiner's Tax Court Appeal

Text: ROH § 8-12.3 provides that a taxpayer's assessment will be lowered if the taxpayer can show: (1) assessment of the property exceeds by more than 10 percent the market value of the property, or (2) lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, or ... (4) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the state or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in clause (2). ROH § 8-12.3 (1990). Steiner relied on all of these grounds in fashioning her appeal.