Initially, how many days does a BOA have to make its determination and notify the taxpayer after receipt of the taxpayer's notice of appeal?

The correct timeframe for the Board of Assessment Appeals (BOA) to make its determination and notify the taxpayer after receiving the taxpayer's notice of appeal is 180 days. This period allows the BOA sufficient time to review the case comprehensively, consider all relevant evidence, and ensure that the taxpayer's concerns are addressed adequately. A longer timeframe is often necessary in property assessment cases due to the complexity of evaluating properties and the volume of appeals that may need to be processed. Therefore, the 180-day period reflects the administrative processes and legal requirements that the BOA must adhere to in arriving at a fair and informed decision.

The other options, while they represent typical timeframes seen in various regulatory and administrative processes, do not align with the specific regulations regarding the BOA's timelines. Such specific durations help maintain clarity and consistency in the appeals process, ensuring that taxpayers are aware of how long they can expect to wait for a resolution.