Adequate Facilities Tax Appeals Information

1. Any person aggrieved by the determination of the proper adequate facility tax may appeal such determination by first paying the disputed amount AND notifying the proper building official that payment is made under protest; and,

2. By requesting, in writing (see attached form), an appeal of the decision within thirty (30) days of the payment and protest, such written appeal to be reviewed by the County Board of Construction Appeals within forty-five (45) days of written request.

3. The Board of Construction Appeals shall render a written decision (see attached form) on any hearing within thirty (30) days of the hearing (unless the hearing has been continued by a majority vote of the board). Copies of the written decision shall be sent to all parties involved. All decisions of said Board are final, except that the aggrieved person or the county building commissioner (or other responsible official) may seek review of the board's decision by petitioning Montgomery County Chancery Court within sixty (60) days of the Board's written decision.

All other Administrative Procedures and Guidelines are established in the various and appropriate sections of Private Act No. 90, House Bill 3555, Private Acts of 2004, including the definition of terms as used in this “Procedures for Enforcement” document.

Download an Adequate Facilities Tax Appeals Form