City of Lebanon, NH
Grafton County
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Table of Contents
Table of Contents
[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.