Art. 1. City Assessor, §§ 1—3
Art. 2. Tax Revaluation Survey, § 1
Art. 3. Board of Assessment Review, §§ 1—8
There shall be in the finance department a city assessor who shall be appointed by the finance director. The assessor shall have knowledge of and experience in the appraisal of real and personal property and, while serving as assessor, shall have no other business interests.
Notice of the appointment of a city assessor shall be made by the finance director in writing and filed with the city clerk.
The city assessor shall be responsible for the fixing of an assessed valuation on all property liable to taxation and for the preparation of an assessment roll and a tax roll for the city in the manner provided by law and ordinance.
The council shall cause to be made an independent tax revaluation survey within five (5) years following the effective date of this charter, and thereafter as mandated by state law or resolution of the city council. (Election of 11-3-88)
There shall be a board of assessment review which shall consist of three (3) members appointed by the council. The members first appointed shall serve for terms of one, two (2) and three (3) years respectively and thereafter one member shall be appointed in each year for a term of three (3) years.
Members of the board shall be selected upon the basis of their knowledge of real estate values and shall at the time of their appointment have been residents of the city at least five (5) years immediately preceding and shall continue as residents during their term of office. They shall receive such compensation for each meeting attended as the council may provide by ordinance.
The board shall appoint one of its members as chairman and shall adopt regulations regarding the procedure for assessment review. Meetings of the board shall be opened to the public and the record of its proceedings shall be available for public inspection.
The board of assessment review shall hear and consider the appeal of any property owner concerning the amount of his assessed valuation within the limitations imposed by state law. The procedure before the board shall be informal and of a nature calculated to effect justice in as simple a manner as possible.
If it shall appear that the valuation of any property has been incorrectly or inequitably assessed, the board shall determine the correct valuation of such property. The board shall submit its findings to the council and the council may cancel, in whole or in part, the tax based upon such valuation, in order to effect a correction. It shall be the duty of the finance director to draw his order upon the city treasurer for the payment of any refund based upon the action by the council.
The taking of an appeal to the board of assessment review or any action thereon shall not be construed to limit the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the city assessor.
The board shall meet on the first business day of the month after the expiration of twenty (20) days subsequent to the date on which taxes become due and payable, and at such times thereafter as may be necessary to hear appeals. No appeal shall be considered unless it is made in writing and is received by the board not later than the time of its first meeting or an adjourned meeting thereof.
No appeal shall be considered by the board of assessment review unless the tax levied on the valuation appealed or such portion of the tax as is due and payable, has been paid under protest.