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of <h1>Appellate decision changing association assessment requires assessing officer to amend or freshly assess each member's individual assessment</h1> When an appeal results in a change to the assessment of a body of individuals or an association of persons, or a new assessment of such entity is ordered, the appellate authority shall direct the assessing officer to amend the assessment of any member of that body or association or to make a fresh assessment of any member. The directive may be issued by the designated appellate officer or the Appellate Tribunal, empowering the assessing officer to give effect to the appellate decision by modifying individual members' assessments accordingly.
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