Common use of Board of Review Clause in Contracts

Board of Review. The Assessor shall be available for a party’s two (2) March Board of Review sessions. (In the event a party chooses to hold additional meetings, the Assessor may choose to have a certified staff member in attendance in his/her absence.) March Board of Review sessions shall be scheduled as provided in a party’s resolutions, within the time limits prescribed by law.* *see applicable Charters. The Assessor shall provide adequate information to the Boards of Review members as to how the assessments, capped, and taxable values were determined to allow them to determine how best to decide a taxpayer’s appeal; such information shall include the following: A. Sales map indicating all neighborhood increases or decreases B. Sales “comparable” book to include the following: 1. Current picture; 2. Sales price versus assessment at time of sale; and 3. Building permits issued before or after the sale. The Assessor shall also attend and serve as secretary at the March, July and December Boards of Review. If the Assessor is unable to attend these sessions, however, the Assessor must supply a party’s Clerk with a written agenda for the Board of Review that contains the reasons for all recommended adjustments.