04-23-2003 Board of Appeal and Equalization Packet

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c ( 12. A nonresident may file written objections to his assessment with the county assessor prior to the meeting of the board of appeal and equalization. Such objections must be presented to the board for consideration while it is in session. ! 3. Before adjourning, the board of appeal and equalization should prepare an official list of the changes. The law requires that the changes be listed on a separate form which is appended to the assessment book. The assessments of omitted property must be listed in detail with their market values. All assessments that have been increased or decreased should be shown as prescribed in the form along with their market values. AAer the changes have been completed, the record should be signed and dated by the members of the board of appeal and equal iz.ation. The changes listed in the proceedings should be entered in the assessment book by the county assessor. INFORMATION FOR LOCAL BOARDS OF APPEAL AND EQUALIZATION The board of appeal and equalization must complete its work and adjourn w ithin tw enty days from the time of convening specified in the notice of the clerk, unless a longer period is approved by the Commissioner of Revenue. No action taken subsequent to such date shall be valid. A request for additional time in order to complete the work of the board of appeal and (.quali/aiion nuisi be addressed to ilic Coinmissioiicr ol Kcveiiuc in writing. The commissioner's approval is necessary to legalize any procedure subsequent to the c.xpiration of the twenty day period. The Commissioner of Revenue w ill not. however, extend the time for local boards of appeal and equalization to meet pa.st the time county boards of appeal and equalization convene in June. If a person fails to appear in person, by counsel, or by written communication before the board aficr being duly notified by the board's intent to raise the assessment of his property, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, he may not appear before the county board of appeal and equalization for a review of his assessment or classification, except w hen an assessment was made subsequent to the meeting of the board or tlv*i he can establish that he did not receive notice of his market value at least five days 'ocforc the local board of appeal and equalization meeting. All real property subject to taxation shall be listed and at least one-fourJi of the parcels listc*d shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum inten als of four years. All real property becoming taxable in any year shall be listed w ith reference to its value on January 2 of that year.