§ 120-080. APPEAL BY APPLICANT

(1)

Any appeal requested by an applicant within six months of the mailing of the notice by the Assessor as provided for in Section 120-070 shall be heard by the local board of equalization who shall decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period.

(2)

The decision of the board regarding the damaged value of the property shall be final, provided that a decision of the local board of equalization regarding any reassessment made pursuant to this section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.

(3)

Those reassessed values resulting from reductions in full cash value of amounts, as determined above, shall be forwarded to the Auditor by the Assessor or the clerk of the local equalization board, as the case may be. The Auditor shall enter the reassessed values on the roll. After being entered on the roll, such reassessed values shall not be subject to review, except by a court of competent jurisdiction.