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§ 2-303 Board of Property Assessment Appeals; Powers and Duties.

(1) The Board of Appeals shall provide for hearings, and make decisions, in all cases of appeals from assessments made in calendar year 2010 and thereafter. Hearings shall be before either a member or members of the Board of Appeals, or before hearing officers appointed by the Board.

(2) Following a hearing, and before the decision, the member(s) of the Board who heard the appeal or the hearing officer, as the case may be, shall provide a written or oral report of the hearing to every member of the Board who did not hear the appeal and who participates in the decision. The report shall include a recommendation to the Board and the basis of such recommendation.

(3) The Board of Appeals shall promulgate and make available on the Citys official website Assessment Appeals Standards and Practices Regulations that are consistent with applicable law, and that are based on industry standards as determined by nationally recognized assessment and appraisal industry organizations. Such regulations shall address, among such other matters as the Board deems appropriate, the following:

(a) What may be appealed to the Board of Appeals, including, but not limited to, eligibility for and the amount of tax exemptions and property tax abatements.

(b) The procedure for filing and hearing appeals.

(c) The rules of evidence applicable to appeals.

(d) The methodology by which appeals decisions are to be made.

(e) The format and content of decisions by the Board of Appeals.

(f) A reasonable time period in which appeals must be heard after filing.

(g) A requirement that notice of hearings be given to all parties with enough time to allow adequate preparation by participants.

(4) The Board of Appeals shall, every six months, file a written report on its activities with Council and post the report on the Citys internet website.

(5) The Board of Appeals shall make available on-line the results of each appeal within seven (7) days of the Boards decision. Such results shall include, at a minimum, the following information for the property that is the subject of the appeal: the property address; the name of the property owner; the assessed value of the property for the past five (5) years; and the resulting assessment from the decision rendered by the Board of Appeals.

(6) The Board of Appeals shall perform and exercise such other powers and duties as may be conferred or imposed upon it by law or ordinance.

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