The text
Footnotes:
--- (3) --- Cross reference— Taxation, ch. 74.
Sec. 6-51. - Rules of procedure for appeals from assessments.#
The procedure to be followed in the filing of appeals by property owners from assessments as determined by the tax assessor is as follows: (1)
All appeals to the board of assessment review shall be on petitions provided by such board and must be filed with such board no later than December 15, 1977, and October 15 of each year thereafter.
(2)
All questions on such petition shall be answered completely.
(3)
A separate petition shall be filed for each review requested.
(4)
The owner of record must file all petitions or, if this is not possible, his/her mark or the signature of his/her legal representative must appear, and his/her title must be affixed thereto.
(5)
Petitioners will be notified of the time and place of the hearing.
(6)
The owner of record, or his/her representative, must appear at such hearing. If persons other than the owner of record are to testify, then a written authorization filed by the landowner of record must be presented and recorded.
(7)
Failure on the part of any petitioner or his/her legal representative to appear at the time and place designated by such board for his/her petition to be heard, without prior notification, will be recorded as a default by nonappearance.
a.
Any petition so recorded will not be reheard for a period of one fiscal year. No petition may be resubmitted for any year for which a prior petition was recorded as a default due to the nonappearance of the petitioner or his/her legal representative.
b.
There shall be no rehearing of any petition for the period of one fiscal year, unless the petitioner can present new or different evidence, which evidence could not have been presented to such board at the time of the original hearing, or unless in the opinion of such board unusual circumstances warrant a rehearing.
(8)
The procedure for rehearing shall be as follows:
a.
A new petition must be filed with an accompanying list or brief explanation.
b.
The board of assessment review, at its regular meeting after the filing of the petition for rehearing, will decide on the merits for a rehearing, and the petitioner will be notified in writing of the findings and recommendations of such board.
(9)
Attorneys, expert witnesses, and any other persons may be presented by the petitioners to such board in the hearing of any petitions.
(10)
All testimony given before such board shall be under oath and shall be recorded.
(11)
The proceedings of the board of assessment review shall be recorded and kept in a minutes book provided by such board. This minutes book shall never leave the office of the board of assessment review.
(12)
All decisions of the board of assessment review shall be by resolution.
(13)
The public hearing of the board of assessment review shall be open to the public and to the press.
(14)
All petitioners will be notified in writing of the finding, recommendations, and decision of such board.
(15)
All petitions shall be numbered and heard with reference to the tax assessor's plat and lot numbers.
(16)
All petitions will be acknowledged by the board of assessment review by a postcard.
(17)
All proceedings of the board of assessment review shall be by an agenda.
(Code 1971, § 21-1)