Opinion ID: 2794543
Heading Depth: 3
Heading Rank: 3

Heading: Action by Board

Text: In October 2013, the Board sent a letter to Cargill stating that it was placing the personal property identified by Cargill in 2010 “back on the tax rolls.” The Board’s letter asserted that the assessor had “held the personal property schedule . . . pending an approval of the exemption,” that no exemption had been authorized, and that the property had not been “placed back” on the tax rolls in 2010 due to a “clerical error.” The letter “[gave] notice” that “[p]ursuant to . . . § 77-1507(1),” the property would be “placed back on the tax rolls for collection.” Cargill filed a protest of the Board’s action, but the Board denied the protest. Cargill then appealed. Pursuant to § 77-1507(3), the appeal from the Board’s denial of the protest was taken to TERC.