A hearing officer is authorized to hear appeals primarily for which types of issues?

The correct answer is focused on the concepts of value and uniformity, which are critical in the context of property appraisal and assessment appeals.

When dealing with property assessments, value refers to the worth of a property as determined by an appraiser, often influenced by market conditions, comparable sales, and unique property features. Uniformity addresses the principle that properties of similar characteristics should be assessed at similar values. The concept of uniformity is vital because inconsistent assessments can lead to inequities among property owners, which are often grounds for appeals.

In a hearing for appeals, a hearing officer's role is to ensure that properties are assessed fairly and consistently. When property owners feel that their assessments do not reflect their property's value or differ substantially from similar properties, they may appeal on the grounds of value and uniformity. This focus on the alignment of assessments with actual market value as well as ensuring fairness among similar properties underscores why value and uniformity are the primary issues addressed by a hearing officer in appeals.

In contrast, the other options entail aspects that, while relevant to property assessments, don’t encompass the core duties of a hearing officer in appeals as comprehensively as value and uniformity do. For example, zoning can influence property use but does not directly pert