Board of Review
Purpose: To examine and review the assessment roll, to hear assessment appeals, and to correct errors on the assessment roll.
The Board of Review may raise, lower or sustain values on the assessment roll. They may also add omitted property to the roll and determine principal residence status.
Section 9.3 Board of Review.
The Commission shall establish a Board of Review and appoint five City residents to the Board for two-year terms. The terms shall be staggered so that not more than three terms expire each year. Vacant board positions shall be filled in accordance with Section 3.6 (e) of this Charter. The Clerk shall publicize all vacancies and solicit applicants through both public notices and newspaper advertisements during a 15-day period prior to a person's being nominated to fill such a vacancy. No person shall serve more than two consecutive terms on the Board of Review. However, a person appointed to fill a vacancy of which less than one-half term remains may be appointed to two consecutive full terms. The Commission shall establish the compensation for this office. The Assessor shall be the Clerk of the Board of Review but shall not vote on Board actions.The Mayor, with the consent of the Commission, may remove any member of the Board of Review for misconduct or neglect of duty.
Section 9.4 Meeting of the Board of Review.
The Board of Review shall perform in the City those duties assigned by State law. The Board of Review shall elect its own chairperson at its first meeting in each calendar year. If the chairperson is absent, those in attendance may elect a member to be temporary chairperson.
Section 9.5 Notice of Meetings.
The Clerk shall give notice of the time and place of the meeting of the Board of Review at least one week prior to the meeting in one or more newspapers circulated in the City.
Section 9.6 Duties of Board of Review.
The Board of Review shall consider the verbal or written complaints of all persons considering themselves aggrieved by assessments. If, in the judgment of the Board, property has been improperly classified, assessed, added to or omitted from the roll, the Board shall correct the roll as it considers appropriate and consistent with State law. After the Board of Review has completed its review of the assessment roll, a majority of its members shall sign a statement to the effect that the roll is as approved by the Board.