Laserfiche WebLink
City of Centerville <br />Revenue will not, however, extend the time for local Boards of Appeal and <br />Equalization to meet beyond the time when the County Board of Equalization <br />meets, which is the final two weeks of June. <br />The authority of the local Board extends over the individual assessments of real <br />and personal property. The Board does not have the power to increase or <br />decrease by percentage all of the assessments in the district of a given class of <br />property. Changes in aggregate assessments by classes are made by the <br />County Board of Equalization. <br />Although the Local Board of Appeal and Equalization has the authority to <br />increase or reduce individual assessments, the total of such adjustments must <br />not reduce the aggregate assessment made by the Assessor by more than one <br />percent of said aggregate assessment. If the total of such adjustments does <br />lower the aggregate assessment made by the Assessor by more than one <br />percent, none of the adjustments will be allowed. This limitation does not apply, <br />however, to the correction of clerical errors or to the removal of duplicate <br />assessments. <br />The Local Board of Appeal and Equalization does not have the authority in any <br />year to reopen former assessments on which taxes are due and payable. The <br />Board considers only the assessments that are in process in the current year <br />Adjustment can be made only by the process of abatement or by legal action. <br />In reviewing the individual assessments, the Board may find instances of <br />undervaluation. Before the Board can raise the market value of property it must <br />notify the owner. The law does not prescribe any particular form of notice <br />except that the person whose property is to be increased in value must be <br />notified of the intent of the Board to make the increase. The Local Board of <br />Appeal and Equalization meetings assure a property owner an opportunity to <br />contest any other matter relating to the taxability of their property. The Board is <br />required to review the matter and make any corrections that it deems just. <br />When a Local Board of Appeal and Equalization convenes, it is necessary that a <br />majority of the members be in attendance in order that any valid action may be <br />taken. The local assessor is required by law to be present with his/her <br />assessment books and papers. He /she is required also to take part in the <br />proceedings but has no vote. In addition to the local assessor, the county <br />assessor or one of his/her assistants is required to attend. The Board should <br />proceed immediately to review the assessments of property. The Board should <br />ask the local assessor and county assessor to present any tables that have <br />been prepared, making comparisons of the current assessments in the district. <br />The county assessor is required to have maps and tables relating particularly to <br />land values for the guidance of Boards of Appeal and Equalization. <br />Comparisons should be presented of assessments of types of property with <br />previous years and with other assessment districts in the same county. <br />It is the primary duty of each Board of Appeal and Equalization to examine the <br />assessment record to see that all taxable property in the assessment district has <br />been properly placed upon the list and valued by the assessor. In case any <br />property, either real or personal, has been omitted; the Board has the duty of <br />making the assessment. <br />a <br />