Baker v. Harper

Taxpayers received assessment notice, stating amount of new property's assessment and that prior year's assessed value was zero. As property had never previously been assessed, no difference in notice stating zero or "N/A" for previous assessment, and taxpayers were put on notice of no previous assessed value. No error in notice mailed to taxpayers; they are not excused in failing to exhaust their administrative remedies, and their tax objection cannot proceed due to their failure to seek relief from County Board of Review. Thus, trial court's summary judgment order is void. (O'BRIEN and WRIGHT, concurring.)