Laserfiche WebLink
u r <br />m <br />o <br />( <br />DATE: 02/04 <br />SECTION: 4110 <br />PAGE: 5 <br />6. Although the local board of appeal and equalization has the authorit>- to increase or <br />reduce individual assessments, the total of such adjustments must not reduce the <br />aggregate assessment made by the county assessor by more than one percent of said <br />aggregate assessment If the total of such adjustments does lower the aggregate <br />assessment made by the county assessor b>‘ more than one percent none of the <br />adjustments will be allowed. This limitation doesn't apply, however, to the correction <br />of clerical errors or to the removal of duplicate assessments. <br />7. The local board of ^Tpeal and equalization does not have the authority to grant an <br />exemption or to order propeity' removed from the tax rolls. <br />8. The local board of appeal and equalization doesn't have the authority in any vear to <br />reopen former assessments on w'hich taxes are due and payable. The board considers <br />only die assessments that are in process in the current year. Occasionally a taxpayer <br />may appear with a tax statement and protest the taxes or assessment of the pre^^ous <br />year. The board should explain tactfully that it does not have the authonn to coasider <br />such inajlcis. yvftci ’ taxes have been extf*ndcd, aiijusDncnl can be made only by the <br />process of application for abatement or by legal action. <br />9. In reviewing flie individual assessments, die board may lind instances of <br />undervaluation. Before the board raises the market value of property, it must notify the <br />owner. The law doesn't prescribe any particular form of notice except that the person <br />whose property' is to be increased in assessment must be notified of the intent of the <br />board to make the increase. The local board of appeal and equalization meetings <br />assure a property' owner an opportunity to contest the valuation Or classification that <br />has been placed on his property or to contest or to protest any other maner relating to <br />the taxability of his property. The board is required to reN’iew the matter and make any <br />corrections that it deems just <br />10. \^Tien a local board of appeal and equalization convenes, it is necessary that a majority <br />of the members be in attendance in order for any valid action may be taken. The local <br />assessor is required by law to be present w'lth his assessment books and papers. He <br />also is required to take part in the proceedings but has no vote. In addition to the local <br />assessor, the county' assessor or one of his assistants is required to attend. The board <br />should ask the local assessor and county assessor to present any tables that have been <br />prepared, making con^iarisons of the cuirent assessments in the distnct The county- <br />assessor is required to have maps and tables relating particularly to land values for tlie <br />guidance of the local board of ^ipeal and equalization. Compan.sons should be <br />presented of assessments of ty'pes of property- with pre\'ious years and with other <br />assessment districts in the same counts'. <br />11. It is die piimaiy duty of each local board of ^jpcal and equalization to examine the <br />assessment record to sec that all taxable property* in die assessment district has been <br />properly placed upon die list and valued by the assessor. In case an\* property’, either <br />real or personal, has been omitted, the board has the duty’ of making the assessment <br />rn',' <br />J" '