According to property tax law, when can an appeal not be taken to court?

An appeal cannot be taken to court in the absence of fraud or error of law because property tax law specifically sets boundaries on when court intervention is appropriate. Generally, for a court to consider an appeal related to property tax issues, there must be an indication that a legal error occurred during the assessment process or that fraudulent actions were involved. If neither of these conditions is present, the case may not qualify for court review, as it would be viewed as a matter that should be handled through administrative channels rather than judicial ones.

The emphasis on the necessity of error in law or fraud reflects the legal principle that courts should only intervene in tax matters when there is a substantial issue at hand that affects the legal rights of the taxpayer, rather than merely administrative disputes that may be resolved through other means, such as hearings at the Tax Tribunal. This ensures that the system remains efficient and that the courts are not overloaded with cases that do not meet the requisite legal thresholds.