The Assessor plans and monitors the appraisal and re-appraisal
of all taxable and non-taxable real property located within the corporate
limits of the Town. The Assessor may be assisted in making such appraisals
and re-appraisals by mass appraisal companies contracted by the Town.
The Town Assessor shall be responsible for the fixing of assessed
valuation for purposes of taxation on all taxable real estate and
tangible and intangible personal property and for the preparation
of an assessed roll and a tax roll prepared by the mass appraisal
contractor for the Town in the manner provided by law and ordinances.
The Town Assessor shall be responsible for the vetting of the
mass appraisal contractors prior to selection by the Town. The Assessor
shall validate the mass appraisal contractor's computer models
and associated algorithms used in the performance of the mass municipal
appraisals of the Town's real estate for accuracy, validity and
reliability. The Assessor will certify the veracity of the appraisal
and reappraisal results provided to the Town by the mass appraisal
contractor. The Assessor will ensure that the electronically established
and maintained grand list held by the contractor is current, accurate,
complete and reflects 100% of the fair market value of all taxable
and non-taxable real property in Town.
There shall be a Board of Assessment Review consisting of three
members appointed by the Council for a term of three years, of which
no more than two shall be of the same political party. The members
first appointed shall serve for terms of one, two and three years
respectively. Vacancies shall be filled by the Council for the unexpired
term.
The Town Council shall appoint an auxiliary member to the Board
of Assessment Review for a term of two years beginning August 1, 1992.
The auxiliary member shall sit as an active member of the Board when
and if a member of the Board is unable to serve at any hearing and
shall have the same powers and duties of the absent member. The Town
Council shall fill any un-expired term of an auxiliary member whose
place shall become vacant.
The Board of Assessment Review shall hear and consider the appeal
of any property owner concerning the amount of his assessed valuation
as determined by the assessor. The Board shall keep an accurate record
of its proceedings which shall be available for public inspection.
If it shall appear that the valuation of any property has been
erroneously or incorrectly assessed, the Board shall have the authority
to order a correction. Such determination shall be certified by the
Board to the assessor whose duty it shall be to make such corrections
in the valuation as the Board may determine. If the tax roll has been
certified by the assessor, he shall transmit the findings of the Board
to the Council, which may cancel in whole or in part the tax based
on such valuation in order to effect a correction.
The Council shall provide by ordinance for the organization
and procedure of the Board of Assessment Review and for the manner
of receiving, considering and disposing of appeals.
The taking of an appeal to the Board of Assessment Review or
any action thereon shall not be construed to limit or restrict the
right of any taxpayer to apply to a court of competent jurisdiction
for relief from any assessed valuation or tax originally determined
by the assessor or subsequently by the Board of Assessment Review.