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-16- <br /> 13. If the property owner files the appeal with the County Commissioners, the property owner <br /> must notify the Assessing Board or City/Town Clerk within 10 days of filing the appeal. <br /> 14. Before the Assessors complete the annual tax assessment, the Collector certifies to the <br /> Assessors the amount of any assessments committed on or before January that are <br /> unapportioned and unpaid, with interest calculated from the 30th day after the commitment <br /> to October 1. <br /> 15. The Assessors add the apportioned and unapportioned assessments, including interest, to <br /> the annual tax bill. <br /> 16. In subsequent years, the Assessors add the apportioned amount, including interest on the <br /> unpaid balance from October 1 to October 1. <br />