Each year the local tax authority issue an appraisal statement, which is a notice of how valuable a property is and at what value it will be taxed when the appraisal is sent, it is appropriate for the owners to

ADisregard it completely
BRefuse to pay the tax when it is due
CDispute the valuation if he or she disagrees with it
DAttempt to devalue the property by neglecting it

when the local tax authority issues an appraisal statement, determining the value of a property and the corresponding tax, the most appropriate for the owners to do is. C. Dispute the valuation if he or she disagrees with it

Explanation:

All right, to understand this answer we need to analyze the situation here. First of all this value determined by the local authorities is based on experts' opinions. so, it is very likely that it is very close to the real price. So, if the owner refuses to pay or just ignores it, it will fall into tax default. That is not only penalized but it is inappropriate because it is a contribution to society and government. And trying to devalue the property would be an act of wrongdoings and if the owner is caught devaluing it. Well, that is going to be a fraud.