[HISTORY: Adopted by the Mayor and Council of the Borough of Lavallette.
Amendments noted where applicable.]
There is hereby established a Board of Assessments for the Borough of
Lavallette pursuant to N.J.S.A. 40:56-21.
A.
Membership. The Board of Assessments shall consist of
three members who shall be appointed, by resolution, by the Mayor with the
advice and consent of the Borough Council. One of the three members of the
Board of Assessments shall be individually appointed to the position of Borough
Tax Assessor.
B.
Compensation. Members of the Board of Assessments shall
serve without compensation but shall be allowed their necessary and actual
expenses.
C.
Terms. Each member of the Board of Assessments shall
hold office for a full term of three years, beginning on the first day of
January. A vacancy occurring other than by expiration of term shall be filled
for the unexpired term by the Mayor with the advice and consent of the Borough
Council. Each member shall continue in office until his/her successor shall
be appointed and qualified, except with respect to that member who shall be
the Borough Tax Assessor. With respect to the Borough Tax Assessor, that person's
membership on the Board of Assessments shall be concurrent with that person's
appointment as the Borough Tax Assessor.
The Board of Assessments shall be responsible for the making of all
assessments for local improvements under N.J.S.A. 40:56-1 et seq. The Board
of Assessments shall also be responsible for the conducting of hearings regarding
local assessments in connection with local improvements in accordance with
N.J.S.A. 40:56-26. The Board of Assessments shall have the power to examine
witnesses under oath to be administered by a member of such Board. The Board
of Assessments shall make a just and equitable assessment of the benefits
conferred upon any real estate by reason of any local improvement, having
due regard to the rights and interest of all persons concerned, as well as
to have the value of real estate benefited.
