The Appraisal Department shall consist of the Board of Selectmen, also known as the "Board of Assessors," assisted by the Selectmen's Office Manager, and the Appraiser.
The Board of Assessors shall perform the following functions, with the assistance of the Selectmen's Office Manager:
A. 
The Selectmen's Office Manager shall carry out all the duties relative to taking inventories and make recommendations to the Board of Assessors with respect to the appraisal of the property for taxation and the assessment and abatement of taxes and issuing warrants for collection of taxes as are now or may hereafter be required by state statute of assessors of towns.
B. 
Review and execute all tax warrants to be committed to the Tax Collector.
C. 
Act as Board of Tax Review on all tax abatement requests and execute approvals or disapprovals on such forms as are prescribed and take all other action as may be required by state statute in the performance of its duties.
D. 
The Selectmen's Office Manager shall check all property transfers and maintain all property records.
E. 
The Selectmen's Office Manager shall prepare and maintain all tax maps, assessment record cards, filing systems and all other records of the Department.
F. 
The Selectmen's Office Manager shall prepare annual inventory of taxable estates (MS-1) for the Board of Assessors review and execution.
G. 
The Selectmen's Office Manager shall review all requests for tax exemptions and provide recommendations for the Board of Assessors final review.
The Appraiser, under the administrative supervision of the Town Manager, shall be nominated by the Town Manager and approved by the Board of Selectmen and shall perform the following functions:
A. 
Physically examine all properties requiring assessment or review assessment in response to abatement requests.
B. 
Make regular and frequent checks of the Town to assure all taxable property is being accurately reported.
C. 
Monitor the assessment ratio and make appropriate recommendations to the Town Meeting as to when reevaluations are in order.
D. 
Perform all other related functions as required.