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City of <br />t~n~ . <br />fiver <br />MEMORANDUM <br />T o ®a,r o ~a~i a,n uaiizi®n <br />Tiny ila~r, iy l~ri~ <br />' : prid i <br />Te ote~ ron7 eartrr~ent of even~e a,n®ok <br />The Board's purpose is to determine if the value or classif cation of a ro er has b <br />p p ty een properly <br />set by the assessor, It's assumed that the assessor has ro erl valued and classified a r <br />and the bu~•den of p P ~' p operty <br />proof rests with the property owner who must present factual evidence to <br />disprove the assessor's value or classification, All chan es made b the Board must be <br />fact, g Y based on <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 valuereconvene meetin ma be needed in <br />order to five ro er owner a chance g y <br />g p p ty to speak, if not in attendance <br />5, Change the classification <br />G. Have the assessor inspect the property and report back to the Board at i.•econvene <br />meeting <br />If the Board is faced with a decision that it is not sure how to vote the decision sho " <br />uld be no <br />change," The property owner is then able to ap cal to the Coun Board or the <br />p ty Tax Court, <br />The Board should not order the assessor to review the ro er and chan e the <br />p p tY g <br />valuation/classification and then adjourn. The Board ma ask the assessor to revie <br />and re ort back tot y w the property <br />p he Boa~.d at a reconvene meeting, <br />All issues must be resolved before the meeting is ad'ourned, If issues still need to ' <br />~ be considered, <br />the Board should recess until the next meeting, A reconvene meetin must be h 1 <br />g e d within Zo <br />days of the original meeting including the initial ineetin date and the date and tim <br />g } e must be <br />determined before the recess of the initial meetin , Unce the Board has adjourn ' <br />g ) ed, it can t <br />reconvene. Reconvene meetings should be limited to appeals and not for hearin a ro er <br />owner's initial a cal, g p p ~ <br />PP <br />You can vicar and download the .~.ocal.~oard a f ~~peal and .F ualication .H-andbaok or P <br />. q ~ a owerPo~nt <br />presentation from the Department of Revenue website at; <br />l~tr ~; ~v~vw.taxe~s,sta~:e.nln.us rc:~ ~~:~~•~; t~lX adtninis(:rsltr:~rs t:~tlic~r su ... c~rl.in~ cc~~~ .~ - . ,, <br />. tent. loc~~il l~ <br />caard trainin ~3,shtn~l, If you need a paper copy, lease let me know and I can sen ' <br />p d it to you. <br />httpJlsp•elkrlclepa~'tmeittsladinii~IPublic Bod~eslBoards Comn~issianslBoard of Appea1120~9 CC Mema.dac <br />