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(a) General powers. A Board of Review (“Board”) shall be formed to examine the assessment roll and to make any necessary corrections and amendments. The Board shall have the same powers and duties as conferred by state law, unless provided otherwise in this Charter.
(b) Composition and term. The Board shall be composed of six (6) members, none of whom are officers or employees of the city and all of whom are electors in the city. Each year in July the Mayor, subject to the consent of the Commission, shall appoint three (3) of the six (6) members for a term of two (2) years each so that one-half (1/2) of the Board is appointed each year. A majority of Board members shall constitute a quorum for the transaction of business of the Board. At its first meeting, the Board shall select a chairman and establish rules of procedure for the ensuing year.
(c) Committees. The Board may be divided into two (2) committees, each consisting of three (3) members, for the purpose of hearing and deciding assessment appeals and related matters. Two (2) members of a committee shall constitute a quorum for the transaction of business of that committee.
(d) Assessor. The Assessor shall serve as the Clerk of the Board, shall attend all Board meetings, shall keep a record of all Board proceedings, and may participate in Board discussions but shall not be entitled to vote.
(e) Committee Clerks. A Clerk, who shall be either the Assessor or Assessor’s designee, shall serve on each committee and shall attend all committee meetings, keep a record of committee proceedings, and may participate in committee discussions but shall not be entitled to vote.
(f) Compensation. The Commission shall fix the annual compensation of the Board members prior to the Board’s first meeting for that year.
Within three (3) days after the Commission has adopted the budget for the next fiscal year as provided in Chapter IX of this Charter, the Clerk shall certify to the Assessor the amount of the tax levy fixed by the Commission. The Assessor shall then assess the persons and real property listed on the assessment roll accordingly, together with any special assessments and other amounts that the Commission may require.
After assessing taxes as set forth in this Chapter, the Assessor shall certify the assessment roll and attach to it the Assessor’s warrant directing the Treasurer to collect the respective amounts as a tax or assessment. For the purpose of collecting the taxes, assessments and any other charges on the roll, the Treasurer shall have the statutory powers and immunities granted to township Treasurers or as otherwise provided under state law for the collection of taxes.
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