§ 2-69. Procedure for appeals

(a) The procedure to be followed in the filing of appeals by property owners from assessments as determined by the board of tax assessors is as follows:

(1) All appeals to the board of assessment review shall be on petitions provided by such board.

(2) All questions on the petitions must be answered fully.

(3) A separate petition shall be filed by an owner for each parcel of property for which a review is requested or an appeal taken as provided herein.

(4) The landowners of record must file all petitions, or if this is not possible, his mark or the signature of his legal representative must appear, and his title must be affixed thereto.

(b) All petitions shall be numbered and heard with reference to the town assessor's plat and lot numbers. All petitions will be acknowledged by the board of assessment review by mail. Petitioners will be notified of the date, time and place of the hearing. The landowner of record or his representative must appear at the hearing. If persons other than the owner of record are to appear, then a written authorization filed by the landowner of record must be presented and recorded with the board.

(c) Failure on the part of any petitioner or his legal representative to appear at the time and place designated by the board for a petition to be heard, without prior notification being given to the board, will be recorded as a default by nonappearance. Any petition for which a default is 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 legal representative.

(d) At any and all hearings, the petitioner may be represented by his or her attorney and any petitioner may present expert witnesses or any other witnesses who may testify at the hearing before the board. All testimony given before the board shall be under oath and shall be tape recorded.

(e) The proceedings of the board of assessment review shall be tape recorded and kept in the minutes book provided by the board. The minutes book shall not be removed from the office of the board of assessment review at town hall without the approval of the board.

(f) All decisions of the board of assessment review shall be made in writing and filed in the office of the town clerk. Notice shall be given in writing to the owner and board of tax assessors. All petitioners shall be notified in writing of the decision of the board and the amount of assessment of their property by the board.

(Rev. Ords. 1989, § 2-69)

refstatelaw

Petition in superior court for relief from assessment, G.L. 1956, § 44-5-26.