(a)   The Director may order a revaluation of any real property if, based on
consideration and evaluation of a review of a real property valuation
on which the existing assessment is based, it appears that the existing
valuation of the real property is erroneous because it differs
significantly from valuations on comparable properties.
  (b)   Before ordering a revaluation of real property under this section, the
Director shall consult with the governing body of the county or
property tax assessment appeal board of the county in which the real
property is located.
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