When assessments differ but both fall within the common level range, neither owner has automatic appeal standing under Chapter 123.
Why This Matters
The Corridor Creates a Zone of Acceptable Variation
Perfect uniformity isn't required — only that assessments stay within the ±15% range of the district average. This acknowledges that property valuation involves estimates and allows for some variation without triggering appeal rights.
Inside the Corridor = No Automatic Appeal
If your assessment ratio falls between 85% and 115% of the Director's ratio, you cannot win an appeal based solely on the ratio being "unfair." You'd need to prove the assessment itself is incorrect.
Outside the Corridor = Appeal-Exposed
If your ratio is above the corridor ceiling, you have Chapter 123 standing. This is why commercial properties at 100% become vulnerable when the average ratio drops below 87%.