[Adopted by Ord. No. 54; effective 1-6-1988]
[Amended 9-20-2000 by Ord. No. 70; effective 9-25-2000]
A Board of Assessors is hereby established by the City Council of the City of Lebanon as provided for by RSA 48:12 with regard to number, method of choice and terms of office and in accordance with City Charter § C419:32.
There shall be a Board of Assessors consisting of five members who shall be appointed by the Manager (Charter § C419:32 and RSA 48:12). Each member of the Board shall be a resident of the City of Lebanon in order to be appointed and shall continue to be a resident.
The term of a member of the Board of Assessors
shall be five years. The initial terms of members first appointed
shall be staggered so that no more than two appointments occur annually
except when required to fill vacancies.
The Assessors so appointed shall constitute
a Board of Assessors for the City of Lebanon who shall perform all
the duties relative to taking the inventory and the appraisal of property
for taxation, and in regard to the assessment and abatement of taxes,
and issuing warrants for collection of the same, as are now or may
hereafter be required by law of Selectmen and Assessors of towns;
and shall have all the powers and be subject to the same liabilities,
in regard to those duties, which Selectmen and Assessors in towns
now or hereafter may have, or may be subject to, in regard to the
same. The Board shall establish rules and procedures governing its
operation.
In the event of any disqualification of members
so that there is not a quorum of three authorized to act, then the
Manager shall appoint one or more alternate members to serve for such
period of time as the Manager shall prescribe in the original appointment.
The Board of Assessors shall elect its Chair
and may create other offices as the Board deems necessary. The term
of every officer and Chair so elected shall be one year. Both the
Chair and other officers shall be eligible for reelection.
Meetings of the Board of Assessors shall be
held at the call of the Chair and at such other times as the Board
may determine. A majority of the Board, namely three, shall constitute
the quorum necessary in order to transact business at any meeting.
The Board of Assessors shall hold its meetings and maintain its records
in accordance with RSA 91-A. The concurring vote of three members
of the Board shall be necessary to take any action.
Vacancies in the membership of the Board occurring
other than through the expiration of a term of office shall be filled
by the Manager by the appointment of a member for the unexpired term.
A.
Whenever the Board determines the assessment of property
for the first time, notice of the assessment shall be mailed to the
owner of the property. Whenever the Board changes an assessment, notice
of the change shall be sent to the owner of the property. In cases
of an abatement, the Board shall notify the owner in writing as to
its reasons for granting or denying an abatement. All such notices
shall be signed by at least three members of the Board and sent to
the owner of the property within 30 days of the Board's decision.
B.
The notices required herein with regard to assessments
shall not affect in any way the rights and duties of the Board of
Assessors or the property owners with regard to the abatement of taxes
which is exclusively governed and determined by state statute.
The city may employ from time to time one or
more assessors as either employees of the city or for contracted services.
Such employees or contractors shall perform the jobs and duties as
required by the Manager, including but not limited to advising and
recommending to the Board of Assessors with regard to the assessment
and/or abatement of taxes. Such advice and/or recommendations shall
be solely for the use of the Board of Assessors who are charged by
law with determining assessments and granting or denying abatements.
The Board of Assessors and the assessors employed
by the city, including contracted personnel, shall keep such tax records
as required by state laws and regulations and in conformity with directions
from the Manager.
