(A) If an appellant fails to appear, the Board of Equalization may proceed with the hearing in the absence of the appellant.
(B) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. If a valuation is found to be too low, the Board of Equalization may raise the assessment.
(C) The City Council shall certify the tax roll to the assessor within fourteen (14) days of the Board of Equalization by resolution. Except as to supplementary assessments, the assessor shall enter the changes and certify the final assessment roll by June 1.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2022-03, passed 2-22-22)