Board Of Equalization - Glossary
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Glossary - D
Depreciation
Depreciation is the difference between the current market value of an improvement and its replacement or reproduction cost. It is the loss in value from any cause, but most often due to deterioration or obsolescence. Depreciation is broken down into three major types
Dismissal
An action taken by the Board of Equalization if an appeal does not meet minimum standards for timeliness or evidence. This is a final action and the taxpayer cannot appeal a dismissal at the County level. The Board of Equalization considers the action final without looking at the merits of the appeal. An appeal is only dismissed after an Intent to Dismiss, BE-15.2009R, form is issued to the taxpayer for insufficient evidence and no response is received.