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Parcel L, a 2,500-square-meter lot in City Meridian, has been classified as agricultural for real property tax purposes. In 2028, the City Assessor reclassified Parcel L as residential and increased its assessed value by 42% after a two-bedroom dwelling was constructed on the site. The Assessor did not issue prior notice or hold a hearing before changing the classification and the assessment. Owner E contends that the reclassification (i) violates uniformity of assessments within the class and (ii) was made without due process. (a) Identify the controlling doctrine governing appraisal and assessment in local real property taxation. (b) Distinguish between market value and assessed value, and explain how classification affects the tax base. (c) Apply these principles to the facts: analyze the legality of the reclassification and reassessment, outline the remedies available to E, and indicate the likely resolution if E files a protest.