§246A-4  Appeals.  The right of appeal
from administrative actions or determinations as now provided by law shall not
be impaired by this chapter.



Each of the counties shall by ordinance provide
for appeals from assessments, denial of an exemption, or the denial of a
dedication.



For purposes of this transfer, all appeals from
the assessment of real property taxes made to the various boards of taxation
review, all appeals from the denial of an exemption made to such boards, and
every other appeal made to such boards prior to July 1, 1981, shall
continue to be heard and decided by the board of taxation review for the
taxation district in which the appeals have been made.  The jurisdiction of all
such boards to hear and decide the appeal shall extend and continue over such
matters until decision is filed with the assessor as provided in section
232-7.  Any such decision made by the board may be appealed to the tax appeal
court as provided in chapter 232. [L 1980, c 279, §6; L 1981, c 78, §1]