Change of assessment notices have been mailed out by the Lawrence County Assessor's Office. These notices may elicit questions from taxpayers, so Lawrence County Clerk Gary Emerson reminds citizens that these property value issues are handled by the Board of Equalization (BOE).
Taxpayers who would like to challenge changes to their assessed valuation must call the Assessor's Office or the County Clerk's Office to schedule an appointment to meet with the BOE. The Assessor's Office phone number is 417-466-2831, and the County Clerk's Office phone number is 417-466-2638.
Taxpayers are encouraged to talk to the Assessor's Office first before scheduling an appointment with the BOE, because it is possible, according to Emerson, for the dispute can be resolved without having to meet with the BOE.
If a taxpayer wants to appear before the BOE, the Clerk's Office will ask for their name and address so they can mail them a taxpayer appeal form. This form must be filled out and returned to the County Clerk's Office before the appointment can be scheduled with the BOE.
This year, the BOE will meet on Monday, July 20 in accordance with state statute.
The BOE consists of the three county commissioners, the surveyor and and two appointed citizens. The county assessor is a non-voting member of the board, and the county clerk is present to act as board secretary.
According to Emerson, when a taxpayer meets with the BOE they must provide proof that the value assigned to their property is incorrect. This proof can include sales contracts, appraisals, income and expense information, documented sales of similar properites in their neighborhood or pictures, blueprints or evidence of significant property data errors regarding their property.
When the BOE makes a decision on assessment disputes, the taxpayer will be given written notice of the decision as well as information on how to appeal the Board's decision if they desire to do so.