[HISTORY: Adopted by the Town Board of the Town of Orchard Park 5-3-1972.
Amendments noted where applicable.]
There is hereby established a Board of Assessment Review to consist
of three members to be appointed by the Town Board.
Of the members of the Board of Assessment Review first appointed, one
shall hold office for the term of one year, one for two years and one for
three years from and after his appointment. Their successors shall be appointed
for the term of five years from and after the expiration of the terms of their
predecessors in office.
A.
Designation. The Town Board shall designate the Chairman
of the Board of Assessment Review.
B.
Powers and duties. The Chairman, or in his absence the
Acting Chairman, shall preside at all meetings of the Board of Assessment
Review and shall administer oaths and compel the attendance of witnesses.
If a vacancy shall occur on the Board of Assessment Review other than
by expiration of term, such vacancy shall be filled by the Town Board by appointment
for the unexpired term.
The Town Board shall have the power to remove any member of the Board
of Assessment Review for cause and after public hearing.
Public meetings of the Board of Assessment Review shall be held during
the first two weeks of July each year in accordance with the provisions of
§ 1524(2) of the New York State Real Property Tax Law.[1] Legal notice of the time and place of the public meetings of the
Board shall be given during the two-week period preceding such meetings by
publication in the official newspaper of the Town of Orchard Park.
[1]
Editor's Note: Real Property Tax Law § 1524 was repealed
by L. 1982, c. 714, § 28, effective 1-1-1983. See now Real Property
Tax Law § 523.
A.
Minutes. The Board of Assessment Review shall keep minutes
of its proceedings, showing the vote of each member upon every question, or
if such member is absent or fails to vote, such fact shall be indicated in
the minutes.
B.
Official actions and determinations. The Board of Assessment
Review shall also keep records of its examinations or other official actions.
The determination of the Board upon any complaint shall be determined by a
written decision, which shall be signed by the Chairman.
Every rule and regulation, every amendment or appeal thereof and every
order, requirement, decision or determination of the Board of Assessment Review
shall be immediately filed in the office of the Town Clerk and shall be a
public record.
A majority of the members of the Board of Assessment Review shall constitute
a quorum for the transaction of business.
A.
All complaints by taxpayers shall be in writing on forms
furnished by the Board, or the taxpayer may use his own form in accordance
with law.
B.
A separate complaint must be filed for each real estate
parcel as identified on the assessment roll of the Town of Orchard Park.
C.
All complaints must be written in ink or be typewritten.
Complaints shall be made under oath by the person whose property is assessed
or by some person authorized to make such complaint who has knowledge of the
facts stated in the complaint. Where a complaint is signed and sworn to by
an authorized agent, his authority as such agent must be filed with the Board.
D.
All information requested on the complaint shall be completed
before it will be heard.
E.
Any complaint on income-producing property shall have
attached thereto at the time of filing an income and expense statement as
of taxpayer's fiscal year of July 1 of the current year, and an additional
copy thereof shall be attached to the complaint for the Town Assessor.
F.
Photostatic copies of leases must be submitted with the
complaint, or in lieu thereof, photocopies of pertinent terms and conditions
of the lease/leases, including clause regarding payment of taxes by tenant,
will be accepted.
A.
The complainant shall appear in person, by his attorney
or authorized representative at any public meeting of the Board on the days
that legal notices indicate the Board is meeting.
B.
The Board may administer oaths, take testimony and hear
proof in regard to any complaint and the assessment to which it relates. It
may require the person whose real property is assessed or his agent or representative
or any other person to appear before it and be examined concerning such complaint
and to produce any papers relating to such assessment. If the person whose
real property is assessed or his agent or representative shall wrongfully
neglect or refuse to attend and be so examined or to answer any material question
put to him, such person shall not be entitled to any reduction of the assessment
which is the subject of the complaint.
C.
Hearings may be continued from time to time by the Board
in case such continuance or adjournment is necessary.
D.
The Board may from time to time refer any complaint to
one or more of its members for the purpose of taking testimony or for the
purpose of inspecting properties and report thereon to the Board for its action.
Settlements agreed upon by the taxpayers and the Board shall be in writing
on a form approved by the Board and signed by the parties in interest or their
duly authorized representatives.
