A hearing officer may hear appeals for which issues?

The correct response indicates that a hearing officer is typically tasked with resolving issues related to both Value and Uniformity. In the context of appraisal and property tax assessments, "Value" refers to the assessed value of a property, which can impact the amount of tax owed. Homeowners and property owners often appeal if they believe the assessed value does not accurately reflect the market value of their property.

"Uniformity," on the other hand, relates to ensuring that properties of similar types and characteristics are assessed at similar values, maintaining fairness in the tax system. An appeal concerning uniformity will address potential disparities among similar properties in terms of their assessed values, which is essential for equitable tax treatment among property owners.

Together, these two issues form a crucial part of the property assessment appeal process. Hearing officers specialize in evaluating these aspects to ensure compliance with assessment standards and to uphold the principles of fairness and accuracy in property taxation.