[HISTORY: Adopted by the Mayor and Council of the Borough of Lavallette. Amendments noted where applicable.]
There is hereby established a Board of Assessments for the Borough of Lavallette pursuant to N.J.S.A. 40:56-21.
Membership. The Board of Assessments shall consist of three members who shall be appointed, by resolution, by the Mayor with the advice and consent of the Borough Council. One of the three members of the Board of Assessments shall be individually appointed to the position of Borough Tax Assessor.
Compensation. Members of the Board of Assessments shall serve without compensation but shall be allowed their necessary and actual expenses.
Terms. Each member of the Board of Assessments shall hold office for a full term of three years, beginning on the first day of January. A vacancy occurring other than by expiration of term shall be filled for the unexpired term by the Mayor with the advice and consent of the Borough Council. Each member shall continue in office until his/her successor shall be appointed and qualified, except with respect to that member who shall be the Borough Tax Assessor. With respect to the Borough Tax Assessor, that person's membership on the Board of Assessments shall be concurrent with that person's appointment as the Borough Tax Assessor.
The Board of Assessments shall be responsible for the making of all assessments for local improvements under N.J.S.A. 40:56-1 et seq. The Board of Assessments shall also be responsible for the conducting of hearings regarding local assessments in connection with local improvements in accordance with N.J.S.A. 40:56-26. The Board of Assessments shall have the power to examine witnesses under oath to be administered by a member of such Board. The Board of Assessments shall make a just and equitable assessment of the benefits conferred upon any real estate by reason of any local improvement, having due regard to the rights and interest of all persons concerned, as well as to have the value of real estate benefited.