The Board of Assessment Review and Assessor are authorized to
make and issue rules and regulations to effectuate the purposes of
this article, which rules and regulations shall have the effect of
law and may be enforced in the same manner as this article.
All officers, employees, contractors, agents and assigns of
the Town of Crawford shall endeavor to maintain the confidentiality
of the contents of all income and expense statements and related forms
submitted, except, however, such statements and forms may be furnished
in any administrative or judicial proceeding pertaining to the assessed
value of the property.
If a property owner fails to file the income and expense statement
and other required completed forms within seven days after notification
of the requirement to do so or within an extension period approved
by the Assessor or Board of Assessment Review, then:
A. The property owner's grievance shall be deemed dismissed by the Board
of Assessment Review; and
B. In addition to and not in lieu of Subsection
A above, such owner shall be subject to a penalty in the amount of 3% of the assessed value of the property, which penalty shall be levied and collected as a tax in the same manner as other real property taxes; and
C. In addition to and not in lieu of the remedies provided in Subsection
A or
B above, the Assessor may compel by subpoena the production of the books and records of the owner pertaining to the property and/or may make application to any court of competent jurisdiction for an order compelling the owner to furnish the required income and expense statement and related forms and the books and records of the owner pertaining to that property.