When must the complaint be filed?
All complaints may be filed January 2nd to January 21st of each year, unless January 21st is on a weekend or a holiday then applications are accepted the next business day. The failure to file your complaint in a timely fashion precludes your right to administrative and judicial review.

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1. Who may complain?
2. What assessment may be reviewed?
3. Where must I file the complaint?
4. When must the complaint be filed?