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In the conduct of its hearings, the board shall follow the procedures outlined in this chapter or as set forth in code or state statute; provided, however, that failure to adhere strictly to this procedure shall not affect the validity of the board’s action.

The Presiding Officer shall call the board to order at the time set for the first meeting and shall direct an explanation of board procedures, duties, etc. The Presiding Officer shall then conduct elections at which the board shall elect a chair and deputy chair. It is then the duty of the chair to call meetings of the board, determine that a quorum is present, arrange to keep a record of the actions of the board, exercise control over meetings so as to ensure the fair and orderly resolution of appeals, make rulings on the admissibility of evidence, and conduct the proceedings of the board in conformity with this chapter.

A. Valuation Appeals.

1. The appellant and the Assessor may offer oral testimony of witnesses and documentary evidence during the hearing.

2. The hearing shall proceed in the following manner:

a. Appeals shall be heard in the order scheduled by the Assessor. If an appellant is not present at the time scheduled, the next appellant will be heard.

b. After being called by the chair, the appellant shall present the appeal. The appellant may be represented by counsel, an agent or other representative, and may call witnesses and submit exhibits. The appellant’s presentation must contain evidence which, if not contradicted, would prove an unequal, excessive, improper or under valuation.

c. At the conclusion of the appellant’s presentation, the chair, members of the board and the Assessor and the Assessor’s representative may question the appellant. Questions are intended to inform and clarify and shall not be argumentative.

d. The Assessor and the Assessor’s representative may then make a presentation and shall answer questions of the chair, members of the board and appellant.

e. At the conclusion of the Assessor’s presentation, the appellant shall have an opportunity to rebut the Assessor’s presentation, except that new evidence shall not be presented.

f. If an appellant has refused or failed to provide the Assessor or the Assessor’s agent full access to property or records, the appellant shall be precluded from offering evidence on the issue or issues affected by that access and that issue or issues shall be decided in favor of the Assessor.

g. When the appellant and the Assessor have completed their presentations, the chair shall close the hearing and no further evidence or argument shall be considered. The board shall then deliberate and may do so in executive session. The board may then decide the appeal or it may defer decision until a time no later than one day following the last day scheduled for hearing appeals. The board shall issue its findings and conclusions in written form.

h. When the board has heard the appeals of all appellants who have appeared at the hearing, it shall take up the appeals of absent appellants. The appeals of absent appellants shall be considered on the date scheduled, upon material previously filed. If the material does not prove an unequal, excessive, improper or under valuation, the appeal shall be dismissed. This ends the appeal.

i. An appellant or the Assessor may appeal a determination of the Board of Equalization to the superior court not later than 30 days from the date that the order appealed from is mailed or delivered to the appellant, and as provided by the rules of court applicable to appeals from the decisions of administrative agencies. Appeals to the superior court are heard on the record established at the hearing before the Board of Equalization.

B. Exemption Determination Appeals.

1. Notice of Appeal. An appeal of the Assessor’s exemption determination must be perfected no later than 30 days after the Assessor mails their decision. The appeal is perfected by the filing of a notice of appeal and appeal fee in accordance with this subsection.

a. The notice of appeal must be filed with the Borough Clerk’s office on a form prescribed by the Borough Clerk, in consultation with the Assessor, and must specifically allege factual or legal errors in the Assessor’s decision.

b. The appellant shall pay the applicable nonrefundable appeal fee. Following completion of the record pursuant to subsection (B)(2) of this section, the appellant shall pay the actual cost of the record. However, should the decision of the Assessor be reversed in whole or in part, the costs shall be refunded in full.

c. The Borough Clerk shall deny an untimely notice of appeal or a notice of appeal which does not conform with the requirements of this subsection. No further proceedings shall be made on a defective notice of appeal unless the defect is corrected within the period provided for an appeal.

2. Preparation of Record.

a. Upon timely perfection of an appeal, the Borough Clerk shall prepare an appeal record. The record shall contain:

i. A copy of the written decision of the Assessor; and

ii. Copies of all documentary evidence, memoranda and exhibits, correspondence, a verbatim transcript of the formal review meeting before the Assessor prepared in accordance with subsection (B)(2)(b) of this section, if applicable, and other written material submitted to the Assessor prior to the decision from which the appeal is taken.

b. The appellant shall arrange for the preparation of the transcript by a court reporter and shall pay the cost of such preparation. The appellant shall file this transcript with the Borough Clerk. If the appellant fails to file the transcript within 30 days of the filing of the notice of appeal, the appeal shall be automatically denied.

c. When the record is complete, the Borough Clerk shall notify the appellant by the means designated by them (e.g., first class mail, electronic mail, or pickup) of the costs of its preparation. If the appellant fails to pay the costs within seven days of receiving the notice, the appeal shall be automatically denied. Upon timely payment of costs, the Borough Clerk shall serve a copy of the record on the appellant and notify the Assessor that the record is available using the means designated by the parties.

3. Written Argument.

a. Brief of the Appellant. The appellant may file a written brief of points and authorities in support of those allegations of error specified in the notice of appeal with the Borough Clerk’s office no later than 15 days after mailing of the appeal record. The Borough Clerk shall provide a copy of the appellant’s brief to the Assessor.

b. Brief of Assessor. The Assessor shall prepare and submit to the Borough Clerk’s office a written response to the notice of appeal and any brief in support thereof no later than 15 days after notification of filing of the appellant’s brief. The Borough Clerk shall notify the appellant by the means agreed to by the parties that the Assessor’s brief has been filed.

c. Reply Brief. An appellant may file a written reply brief no later than 10 days after mailing of notice that the Assessor’s brief has been filed.

d. Form of Briefs. All briefs shall be typewritten on eight and one-half by 11-inch pages. The text of the brief shall be double-spaced other than quotations from the record, case law, or other applicable law or exhibits. The parties’ briefs are limited to eight pages, not including exhibits, and the appellant’s reply brief is limited to five pages, not including exhibits. Exhibits must be from the record and must not be new evidence. The Borough Clerk’s office shall not accept a brief unless it is in the form prescribed by this subsection.

e. Untimely Briefs. If a brief is not filed within the time prescribed by this section, the Borough Clerk shall notify the board that the brief was filed late. The board shall determine whether to accept a late brief and whether to allow additional time for the other party to file its brief.

4. Appeal Packet. Following the time set for the receipt of written argument, the Borough Clerk shall prepare and distribute to the board an appeal packet containing only the notice of appeal, the appeal record, and any briefs filed in accordance with subsection (B)(3) of this section. Appeal packets shall be made available to the public in accordance with the fee schedule.

5. Scope of Administrative Review.

a. The board’s consideration of an appeal shall be confined to the record established before the Assessor, the notice of appeal, and the parties’ briefs; no new evidence or testimony may be presented. Each party shall have 20 minutes to present an oral argument to the board, not including time at the end of the argument to answer board members’ questions. The appellant may reserve up to eight minutes of their time for rebuttal. A party may request more time for oral argument from the chair by contacting the Borough Clerk’s office and the other party no later than five days before the scheduled hearing date, and the chair shall promptly rule on the request.

b. The board may exercise its independent judgment on legal issues raised by the appellant. “Legal issues” as used in this subsection means those matters that relate to the interpretation or construction of ordinances or other provisions of law.

c. The board shall defer to the judgment of the Assessor regarding disputed issues or findings of fact. Findings of fact adopted expressly or by necessary implication by the Assessor may be considered as true if they are supported in the record by substantial evidence. Substantial evidence means such relevant evidence as a reasonable mind might accept as adequate to support a conclusion.

d. New evidence or changed circumstances shall not be considered by the board in its decision.

6. Decision.

a. The board may affirm or reverse the decision of the Assessor in whole or in part. It shall decide an appeal on the basis of the record on appeal and the briefs of the parties to the appeal, in accordance with the standards of subsection (B)(7) of this section, no later than 30 days after the oral argument hearing date. A decision reversing or modifying the decision appealed from shall be in a form which finally disposes of the case on appeal except where the case is remanded in accordance with subsection (B)(7) of this section.

b. Every decision to affirm or reverse the decision of the Assessor shall be based upon findings and conclusions adopted by the board. Such findings must be reasonably specific so as to provide the parties, and where appropriate, reviewing authorities, a clear and precise understanding of the reason for the decision.

7. Remedies.

a. When the board reverses or modifies a decision of the Assessor in whole or in part, its decision shall finally dispose of the matter on appeal, except that the case shall be remanded to the Assessor when the board determines that there is insufficient evidence in the record on an issue material to the decision of the case or that the board’s decision requires further action of the Assessor (e.g., spatial apportionment).

b. A decision remanding a case shall describe any issue upon which further evidence should be taken and shall set forth any further directions the board deems appropriate for the guidance of the Assessor.

c. The Assessor shall act on the case upon remand in accordance with the decision of the board in the minimum time allowed by the circumstances.

8. Special Rules of Procedure Applicable to Appeals Before the Board.

a. Decisions of the board may be brought up for reconsideration or rehearing only if:

i. There was substantial procedural error in the original board proceeding; or

ii. The board acted without jurisdiction in the original proceeding; or

iii. The original decision was based upon fraud or misrepresentation.

A party may seek reconsideration or a rehearing by filing a request with the Borough Clerk’s office, together with materials supporting one or more of the grounds stated above, within 15 days of the mailing of the original decision. The board may schedule a rehearing only if it finds the allegations to be correct. A rehearing shall be conducted in the same manner as original proceedings.

9. Judicial Review. A party may appeal the decision of the board to the superior court. Appeals shall be made to the superior court in accordance with the rules of appellate procedure. (Ord. 2023-63 § 2, 2023; Ord. 2016-40 § 25, 2016; Ord. 2015-66 § 3, 2015. 2004 Code § 3.24.002(F).)