By Steve Nowak, Esq., of Siegel Jennings Co. LPA It has been said that the people who complain about taxes can be divided into two classes: men and women. While we all complain, taxes ensure that various levels of government have funds to perform essential functions — to keep society civil and in, more or less, working order. A tax must be fair to be supported, however. In countless instances, a taxpayer’s first complaint about an assessor’s valuation is that the amount exceeds his or her neighbors’ valuations. In essence, the property owner claims that the valuation — and resulting tax liability — is unfair or non-uniform. Too many jurisdictions lack an efficient mechanism to address non-uniform taxation. Fortunately, several states specifically require tax uniformity, and two offer legal remedies to help taxpayers combat unfair assessments. A Constitutional Concept Most taxing jurisdictions seek to assess real property at market value, which is the amount the property might sell for as of a certain date. Many states even address the legal requirements of taxation in their governing documents. Ohio’s constitution, for example, requires that “Land and improvements thereon shall be taxed by uniform rule according to value.” Virginia’s constitution states: “All …
