Which party may file an appeal within the statutory deadline?

• A. The taxpayer
• B. The mortgage lender
• C. The real estate agent
• D. The city council member

Answer: (B)

The ability to file a tax assessment appeal hinges on having a real financial interest in the property. A mortgage lender has a security interest in the property through the loan, so it has standing to file an appeal to protect that interest and potentially reduce the tax burden that affects the lien. The statutory deadline sets the window to start that challenge, and a party without a direct financial stake—like a real estate agent or a city council member—generally lacks standing to initiate the appeal. The owner would typically file, but among the options, the mortgage lender is the one with the legitimate stake who may file within the deadline.