I was talking to this guy who specializes in challenging utility bills and property taxes for businesses.  He told me you don't need to have an attorney to do this.  Just call up the assessor with other property values in the area and your financials of your business.

We own a few restaurants, hotels and apartment buildings.  The taxes are getting ridiculous.  I mean would pay 1.2 million for a freakin Denny's?

So who do you usually need to talk to?  I was told the bureaucrats will fold pretty quickly if you present them other property values and financials.

What you need to do is pull the rules/policy for challenging an assessment. They will vary from state to state and/or counties. You might find out it is more trouble than its worth to try to fight their numbers unless you have a large discrepancy.

This might help.

http://www.taxes.state.mn.us/taxes/property/publications/fact_sheets/html_content/appealing_propfs1_onscreen.shtml