2. SR 04-12-2021 - Laserfiche WebLink

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Board of Appeal and Equalization Handbook Recess or adjourn The board may not take action after adjourning. All issues must be resolved before the meeting is adjourned. If issues still need to be considered, the board should recess until the next meeting. For county boards, the next (reconvene) meeting must be held within the ten-day time limit for the board and no later than June 30. For local boards, the reconvene meeting must be held within 20 calendar days(including the day of the initial meeting) unless the local board requests a time extension from the Department of Revenue, and the time extension is granted by the department. The date and time for thereconvenemeeting must be determined before the initial meeting is recessed. Once the Board of Appeal and Equalization has adjourned, it cannot reconvene. The final closing of a meeting, such as a meeting of Abreakinameetingorproceedingsuntilacertain the board of directors or any official gathering. date and time. Recess is not to be confused with Adjourn is not to be confused with “recess,” which “adjournment,” which ends theproceedings. meansthemeetingwillbreakandthencontinueat a latertime. Decisions It is the board’s duty to review the facts and make corrections as it deems just. It is not appropriate to turn the decision over to the assessor. The board should not order the assessor to review the property and change the value or classification and then adjourn. In this instance, the issue is not resolved. The board may ask the assessor to review the property and report back to the board at a reconvene meeting. Ultimately, it is the board that must make any adjustments. All decisions should be adopted by a formal vote. Options for decisions include: Nochange; Lower the value; Raise thevalue; Notify a property owner of intent toraise thevalue; Change the classification;or Have the assessor inspect the property and report to the board (within the appropriate meeting timeframe). There are certain circumstances, such as appeals involving contamination values or income-producing properties, whichmay require more than the given time for the assessor to review. In such instances, a local board may decide to vote “no change” and forward the appeal to the County Board of Appeal and Equalization. There also may be circumstances involving complicated appeals, in which the board may review the information presented and not be able to determine if the assessor’s value should stand or if the property owner’s evidence justifies a value or class change. If the board is faced with a situation in which it is not sure how to rule based on the facts presented, the proper decision would be “no change.” In these instances, the board should keep in mind that the taxpayer can appeal to Tax Court. 26