Properties are generally reassessed for one of three reasons. New construction taking place on a property, a sale occurs that constitutes an assessable transfer of interest, or a county wide reassessment program is implemented.  In each of those instances, and when a property is assessed for the first time, an assessment notice is mailed to the property owner.  This notice contains information pertaining to both the valuation being placed on the property and the appeal process.  Appeals must be filed within 90 days from the date an assessment notice is mailed (appeal deadline Dec 9th, 2011).  The following will be information pertaining to legal requirements regarding reassessment, mailing of assessment notices when reassessment occurs, and the appeals process.