The Assessment Board of Review was established by the Charter, Sections 4242 through 4246. Its procedures were established by Town Ordinance, Section 8-9 through 8-12, effective July 1, 1971.
The Board shall consist of three members *and one (1) alternate member appointed by the Town Council for a term of three years. Vacancies shall be filled for the unexpired term.
The Assessment Board of Review shall hear and consider the appeal of any property owner concerning the amount of his/her assessed valuation as determined by the Town Assessor. The Board shall keep an accurate record of its proceedings and decisions, which shall be available for public inspection.
The Assessment Board shall have authority to order a correction of any valuation which has been erroneously or incorrectly assessed. The Tax Assessor shall make such correction, and transmit the findings to the Town Council when cancellations of taxes are necessary.
The Town Council shall provide by ordinance for the organization and procedure of the Board of Assessment Review and for the manner of receiving, considering and disposing of appeals.
Staff assistance shall be provided by the Tax Assessor.
* Amended September 24, 2001