What does an "omitted procedure" in tax assessment not require?

An omitted procedure in tax assessment generally refers to a scenario where a taxing authority fails to follow the mandated steps necessary for a proper tax assessment, often leading to corrections or adjustments in property taxes.

The reason why a complaint or hearing is not required for the omitted procedure is that it typically pertains to correcting an oversight or an error not involving disputes from property owners. The process is instead administrative in nature, allowing the assessing authority to rectify the omission without the need for public hearings or formal complaints. This demonstrates that the nature of the omitted procedure is to rectify mistakes rather than respond to issues raised by taxpayers.

The other options involve elements that are typically part of the assessment appeal process or broader procedures. For instance, reviewing previous assessments helps provide context for the adjustment, while approval from local government and public notification are standard practices in ensuring transparency and adherence to local governance structures when changes are made. These components focus on the procedural integrity of the assessment process and the involvement of the community and local authorities.