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Board of Appeal and Equalization Handbook Hear all appeals first It is recommended that the board hear all appeals before making any decisions. The board should make all decisions later in the meeting or at the reconvene meeting (within the appropriate meeting timeline) if it is determined that the assessor should view the property or if the board requests additional information from the assessor. Hearing all appeals first gives the board an opportunity to get a better understanding of what happened in the district, so it can make consistent recommendations. It eliminates situations where the board feels obligated to respond in a certain manner to one property owner because of an earlier decision. It also speeds up the process for appellants as they may leave after they present their appeal. If a reconvene meeting is necessary for the assessorto report back to the board, it should be limited to appeals made at the initial meeting. The reconvene meeting is typically not for hearing a property owner’s initial appeal, however it is the board’s responsibility to hear all appeals, therefore if a property owner appears for the first time at a reconvene meeting, the board must hear the appeal. If the board feels that they don’t have enough information to make a decision, they should vote no change and allow the property owner to attend the county board of appeal and equalization meeting. Conducting other business at the board meeting It is best to hold a special meeting for the Board of Appeal and Equalization and not conduct the regular council meeting (or other business) at the board meeting. However, due to the low attendance in some jurisdictions, conducting other business at the meeting may be an acceptable practice if handled appropriately. If other business is also to be conducted at the meeting, the time listed on the Notice of Valuation and Classification should be the start time for the appeals portion of the meeting. You should conduct other business either before the meeting (table any discussion if not completed when it is time for the Board of Appeal and Equalization) or after the meeting (allow anylate arrivals to present their appeal eveniftheboardhasmovedontootherbusiness). There have been instances in the past where the board members have held their regular meeting in one part ofthe hall,andtheassessorhasbeentoldtomeetwith appellants in another area. This is not an acceptable practice. It is the responsibility of the board to hear the appeals and the facts presented to make an informed and fairdecision. Notifying property owners of decisions It is recommended that all appellants be notified in writing of the decision of the board, even if the appellant was present for the decision. Given the recommended format of hearing all appeals before making any decisions, appellants may choose not to stay for the entire meeting. A letter notifyingappellants of the decisions ensures that they understand and are awareoftheaction,ifany,takenbytheboard.Itisalso an opportunity to notify appellants of additional appeal options if they are not satisfied with the board’s decision (see “Recommended format to notify appellants of board decisions” in theAppendix). 29