The U.S. Constitution is a delicate compromise. Its compromise status is partially what has made it endure through over two centuries. The power of taxation was one of the most important and divisive issues of the Constitutional Convention debates of the 1770s. At the American founding, a tax on income, or taxes levied by anyone except the local governments, was considered tyranny since it was a government intrusion on the financial life of the population. The result of this moral idea was that, as far as the federal government was concerned, only the House of Representatives could levy taxes.
An appeal of a real estate tax valuation in most states requires a protest before a local appraiser prior to the appeal. After the appraiser hears the protest and the appraised value is still not correct or not in line with comparables (data for similar property), the next step is an appeal to the appraisal review board or the appellate governing board for your area. This process is complex, but the landowner can protest and appeal to reduce the appraised value of real property.
Although paying taxes is one of the few certainties in life, it's sometimes not certain if the IRS or state government have calculated your taxes correctly. When you are asked to pay taxes you do not owe, or if your taxes have been adjusted, you have the legal right to appeal.