Most property owners request an informal hearing. If you request an informal hearing, the State Board's decision cannot be appealed to Superior Court. The State Board will process your appeal as a request for an informal hearing unless either party requests a formal hearing. If either you or the Assessor requests a formal hearing, the State Board's decision may be appealed to Superior Court. You, as the Appellant, must request the formal hearing when you file your appeal with the State Board. The Assessor, as the Respondent, must request the formal hearing by notifying the State Board in writing within twenty calendar days from the date of mailing of the Notice of Appeal.