Total of 24 chapters cover property, exemption, valuation, assessment and collection, and assessment appeals.

Lawyers involved in assessment appeals before the Tax Commission expect a much higher level of activity.

Even more so when you consider that they don't have to pay back this payment when the assessment appeal is successful.

In 2009 (for the 2010 roll), assessment appeals remained low, compared to many other property-taxing provinces and states.

The system is impossible to administer, one of the reasons the county winds up owing so much to homeowners for refunds from assessment appeals.

They also hold seats on the town's library board and board of assessment appeals and both the treasurer and tax collector were elected as Sentinels.

In Los Angeles County, for instance, there were only 14,000 assessment appeals in fiscal 2000, down from about 110,000 in fiscal 1996.

For years, county officials have insisted that the system was fair, despite thousands of successful assessment appeals, which cost the county more than $100 million a year in refunds.

Owners of one- to four-family homes have until March 15 to file an assessment appeal to the Tax Commission.

Because the commission would be small, tax lawyers will not take the small landlord's assessment appeal.