The Delta County Assessor's Office will contact you to schedule an onsite appointment to review your appeal and respond to you in writing by the end of June with a Notice of Determination (NOD). If you are not satisfied with the assessor's determination, you may make a written appeal on or before July 15 to the Delta County Board of Equalization (CBOE). You will then attend a hearing where you and the Assessor meet with a hearing officer to state what your opinion of value is.
If you are dissatisfied with the County Board of Equalization’s Decision:
You may appeal to the Board of Assessment Appeals (BAA), to the County Commissioners for binding arbitration, or the District Court of the county in which the property is located. You must appeal within 30 days of the County Board of Equalization's decision. Your determination for the County Board of Equalization will include procedures to file for arbitration, a BAA hearing, or District Court. Decisions reached through the arbitration procedure are final and not subject to review.