A. A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer’s satisfaction.

B. The appellant shall, within 30 days after the date of mailing of notice of assessment, submit to the assessor a written appeal specifying grounds in the form that the board of equalization may require. Otherwise, the right of appeal ceases unless the board of equalization finds that the taxpayer was unable to comply.

C. The assessor shall notify an appellant by mail of the time and place of hearing.

D. The assessor shall prepare for use by the board of equalization a summary of assessment data relating to each assessment that is appealed. (Ord. 479 § 3, 1995)