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fiver <br />MEMORANDUM <br />TO: Board of Appeal and Equalization <br />FROM: Tina Allard, City Clerk <br />DATE: April 27, 201 I <br />SUBJECT: Notes from Department of Revenue Handbook <br />The Board's purpose is to determine if the value or classification of a property has been properly <br />set by the assessor. It's assumed that the assessor has properly valued and classified a property <br />and the burden of proof rests with the property owner who must present factual evidence to <br />disprove the assessor's value or classification. All changes made by the Board must be based on <br />fact. <br />Options for decisions in motions include: <br />1. No change <br />2. Lower the value <br />3. Raise the value <br />4. Notify property owner of intent to raise value (reconvene meeting may be needed in <br />order to give property owner a chance to speak, if not in attendance) <br />5. Change the classification <br />6. Have the assessor inspect the property and report back to the Board at reconvene <br />meeting <br />If the Board is faced with a decision that it is not sure how to vote, the decision should be "no <br />change." The property owner is then able to appeal to the County Board or the Tax Court. <br />The Board should not order the assessor to review the property and change the <br />valuation/classification and then adjourn. The Board may ask the assessor to review the property <br />and report back to the Board at a reconvene meeting. <br />All issues must be resolved before the meeting is adjourned. If issues still need to be considered, <br />the Board should recess until the next meeting. A reconvene meeting must be held within 20 <br />days of the original meeting (including the initial meeting date) and the date and time must be <br />determined before the recess of the initial meeting. Once the Board has adjourned, it can't <br />reconvene. Reconvene meetings should be limited to appeals and not for hearing a property <br />owner's initial appeal. <br />You can view and download the Local Board ofAppeal and Equalisation Handbook or a PowerPoint <br />presentation from the Department of Revenue website at: <br />httb://taxes.state.nui.us/nrol~crt<- tax admtnistrator~/~-~~e~/other 4upportm~~ cc~ntcnt local h <br />card t.rairun~723.ast~s. <br />N:\Public Bodies\City Counci]\Council RCA\Board ofAppeal\Options for Boazd.doc <br />