25(1)A person who receives a real property assessment notice under section 21 or 22.1 or an amended real property assessment notice under section 22 may request that the Director, by a request for review of assessment, review the real property assessment if the request is made within 30 days after the real property assessment notice or the amended real property assessment notice is mailed.

25(2)The Director shall maintain a register of every request for review of assessment received under subsection (1).

25(3)Every person who makes a request for review of assessment under subsection (1) shall set out in the request his or her full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.

25(4)The Director shall reconsider an assessment referred to in subsection (1) and shall vacate, confirm or vary the assessment, then send a notice to the person of his or her decision by mailing to the person a copy of all entries in the Review Register pertaining to the request for review of assessment together with a copy of the form for giving notice of appeal to the Board.

25(5)When a request for review of assessment under subsection (1) applies to assessment on real property located in a local government or other taxing authority, the Director shall notify the local government or other taxing authority of the decision by sending to it a copy of all entries in the Review Register pertaining to the request for review of assessment.

25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the real property assessment list as a result of that decision shall be made within 30 days after the Director has made the decision.

25(8)A change in an assessment arising out of a decision of any request for review of assessment or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a request for review of assessment or appeal under this Act.

25(1)Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a request for review of assessment, request the Director to review the assessment if the request is made within 30 days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

25(2)The Director shall maintain a register of every request for review of assessment received under subsection (1).

25(3)Every person who makes a request for review of assessment under subsection (1) shall set out in the request his or her full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.

25(4)The Director shall reconsider an assessment referred to in subsection (1) and shall vacate, confirm or vary the assessment, then send a notice to the person of his or her decision by mailing to the person a copy of all entries in the Review Register pertaining to the request for review of assessment together with a copy of the form for giving notice of appeal to the Board.

25(5)When a request for review of assessment under subsection (1) applies to assessment on real property located in a local government or other taxing authority, the Director shall notify the local government or other taxing authority of the decision by sending to it a copy of all entries in the Review Register pertaining to the request for review of assessment.

25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the assessment and tax roll as a result thereof shall be made within thirty days after the Director has made his decision.

25(8)A change in an assessment arising out of a decision of any request for review of assessment or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a request for review of assessment or appeal under this Act.

25(1)Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a request for review of assessment, request the Director to review the assessment if the request is made within 30 days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

25(2)The Director shall maintain a register of every request for review of assessment received under subsection (1).

25(3)Every person who makes a request for review of assessment under subsection (1) shall set out in the request his or her full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.

25(4)The Director shall reconsider an assessment referred to in subsection (1) and shall vacate, confirm or vary the assessment, then send a notice to the person of his or her decision by mailing to the person a copy of all entries in the Review Register pertaining to the request for review of assessment together with a copy of the form for giving notice of appeal to the Board.

25(5)Where a request for review of assessment under subsection (1) applies to assessment on real property located in a municipality or other taxing authority, the Director shall notify the municipality or other taxing authority of his decision by sending to it a copy of all entries in the Review Register pertaining to the request for review of assessment.

25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the assessment and tax roll as a result thereof shall be made within thirty days after the Director has made his decision.

25(8)A change in an assessment arising out of a decision of any request for review of assessment or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a request for review of assessment or appeal under this Act.

25(1)Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a request for review of assessment, request the Director to review the assessment if the request is made within 30 days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

25(2)The Director shall maintain a register of every request for review of assessment received under subsection (1).

25(3)Every person who makes a request for review of assessment under subsection (1) shall set out in the request his or her full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.

25(4)The Director shall reconsider an assessment referred to in subsection (1) and shall vacate, confirm or vary the assessment, then send a notice to the person of his or her decision by mailing to the person a copy of all entries in the Review Register pertaining to the request for review of assessment together with a copy of the form for giving notice of appeal to the Board.

25(5)Where a request for review of assessment under subsection (1) applies to assessment on real property located in a municipality or other taxing authority, the Director shall notify the municipality or other taxing authority of his decision by sending to it a copy of all entries in the Review Register pertaining to the request for review of assessment.

25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the assessment and tax roll as a result thereof shall be made within thirty days after the Director has made his decision.

25(8)A change in an assessment arising out of a decision of any request for review of assessment or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a request for review of assessment or appeal under this Act.

25(1)Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a notice of reference of assessment, refer any assessment to the Director within thirty days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

25(2)The Director shall maintain a register of every notice of reference of assessment received under subsection (1).

25(3)Every person who refers an assessment to the Director under subsection (1) shall set out in the notice of reference of assessment his full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.

25(4)The Director shall reconsider an assessment referred to him under subsection (1) and shall vacate, confirm or vary the assessment and shall send a notice to the person of his decision by mailing to him a copy of all entries in the register pertaining to the reference together with a copy of the form for giving notice of appeal to the Board.

25(5)Where a reference under subsection (1) applies to assessment on real property located in a municipality or other taxing authority, the Director shall notify the municipality or other taxing authority of his decision by sending to it a copy of all entries in the register pertaining to the reference.

25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred under subsection (1) was made and any changes required to be made in the assessment and tax roll as a result thereof shall be made within thirty days after the Director has made his decision.

25(8)A change in an assessment arising out of a decision of any reference or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a reference or appeal under this Act.