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Union County board upholds denial of late appeal from homeowner Adil Mohammed
Summary
The Board of Equalization and Review denied a homeowner’s request to accept a late appeal of his assessed home value after concluding he missed the statutory deadline; the board noted consistent office practice of denying untimely appeals.
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The Union County Board of Equalization and Review voted to uphold the denial of a late appeal from homeowner Adil Mohammed after concluding the deadline for appeals had passed.
Clerk and county staff explained that the county had repeatedly communicated the appeal deadline and that the general statute requires a request to be made in writing or by personal appearance before the board's adjournment. County staff reviewed an email chain showing communications with Mr. Mohammed beginning in September and stated the county’s standard practice has been to deny late requests. Staff summarized the statutory duty: "A request for a hearing under this sub subdivision...shall be made in writing or...by personal appearance before the board prior to its adjournment," reflecting the statutory timing requirement.
Mohammed told the board he suffered a medical injury in April after dropping a concrete bird bath on his left foot and said he could not walk, drive or complete the appeal process while he was recovering. He said he had medical documentation and argued the county's valuation was incorrect, asserting, "whatever you calculated is wrong, 100% wrong." Board members focused discussion on timeliness, with several saying the issue was "black and white" and noting the county had a month before appeals reopened.
Mr. Benson moved to deny the late appeal and Mr. Ashcraft seconded; the motion carried and the denial was upheld. The transcript does not record a numerical roll‑call tally. The board stated that Mr. Mohammed may appeal again during the next filing window per standard procedures.

