Duties & Responsibilities of the Board of Assessment Review as defined in the OLD ORCHARD BEACH TOWN ORDINANCE:
Sec. 2-382. Powers and duties.
The board of assessment review shall:
- Hear appeals from the decisions of the assessor regarding applications for abatements to property taxes and make determinations with respect to assessments in accordance with the general laws of the state. Three members of the board shall constitute a quorum for the purpose of hearing and voting upon a matter presented to the Board. An appeal can be granted only by a majority vote of those members present and voting. The taxpayer has the burden of establishing that the assessment appealed from is manifestly wrong.
- In carrying out its functions, have the power to administer oaths, take testimony, and hold hearings as may be required.
- Have the power to adopt, subject to the approval of the town council, rules and regulations for the transaction of its business.
- Elect annually a chair and a secretary from among its members. The secretary shall maintain a permanent record of the board’s meetings.
(Ord. of 11-5-2003, § 2)
Sec. 2-383. Conflict of interest.
Any question of whether a particular issue involves a conflict of interest sufficient to disqualify a board member from voting on that issue must be decided by a majority vote of those members present and voting, excluding the member being challenged.
(Ord. of 11-5-2003, § 3)