I appealled to BOR and the Taxed area but my appeal was denied
Lawsuit / Dispute Attorney
Based on the two appeals you have already done, you may have no other avenue besides bringing a lawsuit. Tax litigation, though, is very specialized and you have to determine whether the cost involved justifies the potential for recovery. It is not recommended to sue for tax relief without experienced counsel to assist you.
Small claims courts are designed to provide remedy for matters that are not complex. It is not likely that the tax dispute you have is anything other than complex.