An ASSESSMENT NOTICE is an official statement of property ownership and value. They are sent to new property owners and to property owners whose property value is different from either the value that was returned on this property for the current tax year, or the value that the property was taxed on the previous year.
Assessment Notices are sent to the last known address of the property owner via mass mail (a first class mail permit, I might add ... we pay full first class postage). Notices are sent after we have revised our valuation schedules to reflect the previous year's property transactions (sales or purchases ... whichever you prefer to call it ... to us it's the same thing); usually July or August.
From the date ON the notice (mass-mailed material isn't postmarked) the property owner has 45 days to contact our office to file an appeal. If the appeal isn't filed within that 45 day period, then the Board of Assessors has no legal authority to accept or hear the appeal.
The purpose of these notices is to help our Office catch some of the errors that occur in the mass appraisal of real estate, and to give the property owner recourse should his/her property actually be over or under valued.