<P> Following determination of value, tax assessors are generally required to notify the property owner (s) of the value so determined . Procedures vary by jurisdiction . In Louisiana, no formal notice is required; instead, the assessor "opens" the books to allow property owners to view the valuations . Texas and some other jurisdictions also require that the notice include very specific items, and such notice may cover multiple taxing jurisdictions . Some jurisdictions provide that notification is made by publishing a list of properties and values in a local newspaper . </P> <P> In some jurisdictions, such notification is required only if the value increases by more than a certain percentage . In some jurisdictions, the notification of value may also constitute a tax bill or assessment . Generally, notification of the owner starts the limited period during which the owner may contest the value . </P> <P> Owners of property are nearly always entitled to discuss valuations with the tax assessor, and such discussions may result in changes in the assessor's valuation . Many jurisdictions provide for a review of value determinations . Such review is often done by a board of review, often composed of residents of the jurisdiction who are not otherwise associated with the jurisdiction's government . In addition, some jurisdictions and some states provide for additional review bodies . </P> <P> Nearly all jurisdiction provide for a mechanism for contesting the assessor's determination of value . Such mechanisms vary widely . </P>

The texas constitution prohibits all local governments from imposing