[Adopted 10-19-2004 by Ord. No. 04-12]
Pursuant to § C7-8(2) of the Charter of the Town of Lincoln, as amended, the Town Council hereby authorizes the following procedures to be followed by the Board of Assessment Review:
A. 
The Board of Assessment Review shall consist of three members as set forth by the Town Charter;
B. 
The Board of Assessment Review shall meet in accord with the provisions contained in the Town Charter but in no event less frequently than once per month at the Town Hall in a properly posted meeting and room;
C. 
The Board of Assessment Review shall require the presence of no less than two members to conduct any meeting other than for the purpose of continuing a meeting in the event two or more members fail to appear;
D. 
The Board of Assessment Review shall be required to keep accurate written records of all proceedings as well as written findings of fact in support of any decision it shall make on a form prepared and provided for such purpose by the Tax Assessor;
E. 
The Board of Assessment Review shall forward a written copy of any decision it shall make to the Tax Assessor within 10 days of said decision on said form;
F. 
The Board of Assessment Review shall conduct all meetings and hearings in accord with the Robert’s Rules of Order;
G. 
The Board of Assessment Review shall be required to have no less than two affirmative votes in any decision regarding the appeal of any property assessment;
H. 
The Board of Assessment Review shall have the right to consult with the Town Solicitor on questions of law presented before it and shall further have the right pending receipt of the Town Solicitor’s response to hold any appeal in abeyance pending same;
I. 
The Board of Assessment Review shall hear all appeals in the chronological order in which they are received by the Board of Assessment Review, provided said appeal complies fully with all requirements as set forth by the Town Charter and state law; and further provided all taxes due and payable shall be paid in full prior to the hearing by the Board of Assessment Review;
J. 
The Board of Assessment Review shall be able to implement and create such other requirements and/or mandates as are deemed necessary for its proper operation but any such requirements and/or mandates shall not become effective until first presented to the Town Council for approval.