The board of assessment appeals shall have responsibility for receiving and hearing appeals of assessments from taxpayers in the county and shall have the authority to confirm, decrease or increase those assessments which are appealed. The board of assessment appeals shall establish and promulgate rules and regulations to govern the procedure for perfecting appeals and the conduct of hearings; provided, that such procedure shall be in conformity with the general law and rules and regulations of the state tax commission relating to county boards of assessment appeals. The board of assessment appeals shall maintain adequate and complete records of all appeals which it receives and hears, which shall include the board’s determination in each case. The board shall have the authority to call for files, records and papers pertinent to the matter on appeal and may call upon experts in the field of property valuation and appraisal to aid in the board’s determination.
(1976 Code, § 7-52) (Ord. 535, § 6)