Opinion No. (1997)

Dear District Attorney Sullivan,

¶ 0 This office has received your request for an official Opinion addressing the following question:

When a county assessor has not increased the valuation of aparcel of real property over the assessment from the precedingyear, and no protest has been filed, does the county board ofequalization have the authority to raise the valuation of thereal property?

¶ 1 Assessment of property for purposes of ad valorem taxation begins with the county assessor ("the Assessor"). The Assessor must determine the value of all taxable property that the Assessor is required to…