Property Tax Assessment Appeals Board

With respect to any property assessed locally, any taxpayer, or city, or the Attorney General or department, on behalf of the State, may demand a further hearing before the Property Tax Assessment Board of any property or any unit of tax value, or as to the increase, reduction or abatement of, or refusal to increase, reduce or abate, any such assessment, or as to the classification thereof, made by the initial assessing authority for the next ensuing year.