An assessment notice must advise the property owner that the legal period for filing an appeal is forty-five (45) days from the notice date. This also applies to any new property or change that would result in an assessment notice being forwarded to a property owner.

The 45 day period starts with the day after the notice date and ends on the 45th day. All appeals postmarked by the 45th day are accepted. All notices are to be mailed so that the 45th day is not on a weekend or holiday.