What is required for filing a regular omitted assessment for rollback taxes?

Filing a regular omitted assessment for rollback taxes involves a specific procedural requirement, which is to file a complaint with the Board of Taxation. This process is crucial because it ensures that the appropriate regulatory body can review the circumstances surrounding the omitted assessment and determine the rightful tax implications. The requirement for filing a complaint establishes a formal mechanism for addressing disputes or omissions related to property assessments, which is essential in maintaining equity within the tax system.

In the context of rollback taxes, which are assessed when a property that has been enjoying lower tax rates due to specific designations (like farmland or open space) changes usage, the role of the Board of Taxation is pivotal. Filing a complaint allows for an official review and adjustments to be made to the assessment rolls, ensuring that taxpayers are accurately charged according to the usage of their property once the designation has changed.

The other options, while relevant to the broader context of property tax assessments, do not fulfill the specific legal requirement for initiating the omitted assessment process. Applications by landowners might be a part of the overall process but are not the formal step required to address omitted assessments. Taxpayer consent is not a legal prerequisite for recalculating tax obligations tied to rollback assessments. Likewise, approval of a woodland management plan relates