How much notice must the County Tax Board give to a taxpayer prior to a rollback judgment hearing?

The correct answer is that the County Tax Board must provide a taxpayer with 15 days' notice prior to a rollback judgment hearing. This notice period is established to ensure that the taxpayer has adequate time to prepare for the hearing, which is a critical stage in the appeals process concerning property tax assessments. The 15-day notice allows the taxpayer to gather evidence, potentially consult with experts or legal advisors, and formulate their arguments against the rollback assessment.

This timeframe is reflective of the due process rights of the taxpayer, allowing them to participate meaningfully in the hearing. Adequate notice is essential for maintaining fairness in the assessment process, ensuring that taxpayers can respond appropriately to changes in their property tax liability.

Other options, such as 5, 10, or 30 days, do not meet the legal requirements set forth for adequate notice and would not provide sufficient time for the taxpayer to prepare effectively for their case.