11 GCA § 24413: Appeal.

When a claim for exemption has been denied, the applicant may file his copy of notice of disapproval with the Board of Equalization on or before September 15 of the same year.

(a) The Board shall review the claim and the evidence presented to the assessor, and shall give the applicant an opportunity to be heard.

(b) The Board shall reverse the decision of the assessor and grant the claim for exemption if it finds the applicant is entitled thereto, or affirm the decision of the assessor.

(c) The decision of the Board shall be final unless the applicant or the assessor shall, within fifteen days from the date of the decision of the Board, file an action for review in the Superior Court.