§ 11.203. Right of complaint.

Any owner of taxable property shall have the right to make complaint before the metropolitan board of equalization. Upon such complaint, the board may hear any evidence or witnesses offered by the complainant or take other such steps as it may deem necessary to the investigation of the complaint, and pass upon the question justly and equitably. The board shall pass upon each complaint and either dismiss the complaint or grant all or part of the relief requested.

All decisions of the board of tax equalization shall be final and conclusive unless within the time permitted by law the taxpayer appeals from said decision to the state board of equalization and the action of the latter board shall be final, but always subject to such judicial review as may be permitted by law.