The owner or person responsible for payment of taxes on any property within the county may petition the board of equalization for a change in the assessed valuation placed upon the property by the county assessor or for any other reason specifically authorized by statute. The petition must be filed with the board on or before July 1 of the year of the assessment or determination or within sixty days after the date an assessment, value change notice, or other notice is mailed, whichever is later. (Added by Ord. 02-010, Mar. 27, 2002, Eff date Apr. 8, 2002; Amended by Ord. 05-016, Mar. 23, 2005, Eff date Mar. 23, 2005).