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This entry was published on 2014-09-22
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SECTION 523-A
Temporary members of boards of assessment review; administrative hearing panels
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 1-A
§ 523-a. Temporary members of boards of assessment review;
administrative hearing panels. 1. The legislative body of any local
government or village may, in any year it deems necessary, appoint
temporary members to the board of assessment review to serve on
administrative hearing panels as provided in this section.

2. The number of temporary members which may be appointed pursuant to
this section in any year shall not exceed two times the number of
members appointed to such board pursuant to section five hundred
twenty-three of this title and which served on such board for hearing
complaints in the previous year. Such temporary members shall be
appointed to one-year terms of office and shall be subject to the same
qualifications, training and disclosure requirements as members of the
board of assessment review, as provided in subdivisions one, one-a and
two of section five hundred twenty-three of this title and any other
applicable law; provided, however, such temporary members shall not hear
complaints unless such appointee has received a certificate of
attendance for the required training course within twelve months of the
date on which complaints are to be heard.

3. The chairman of the board of assessment review shall assign panels
to hear complaints in relation to assessments consisting of at least one
member appointed pursuant to section five hundred twenty-three of this
title and no more than two temporary members appointed pursuant to this
section. Such panels shall have the same powers and duties as those of
the board of assessment review pursuant to section five hundred
twenty-five of this title except that they shall not determine the final
assessment of the real property of each complainant, but shall make a
recommendation with respect thereto to the board of assessment review.

4. The assessor or a member of his or her staff shall attend all
hearings of the administrative hearing panels, shall have the right to
be heard on any complaint and, upon request, shall have the right to
have his or her remarks with respect to any complaint recorded in the
minutes of the panel.

5. Not later than twenty days prior to the last date provided by law
for the completion and filing of the final assessment roll, each
administrative hearing panel shall submit a recommendation with respect
to each complaint heard by it to the chairman of the board of assessment
review. The board of assessment review shall forthwith consider the
recommendations of each panel. If a majority of the members of the board
of assessment review disagree with one or more recommendations, it shall
schedule hearings thereon for a day no later than five days prior to the
date set by law for the completion and filing of the final assessment
roll and shall notify the assessor and the complainant of the time and
place of the hearings. Following this hearing, the board of assessment
review shall determine the final assessment of the complainant's
property. In all other cases, the recommendation of the administrative
hearing panel shall be adopted by the board of assessment review as its
determination of the final assessment.

6. The legislative body of the local government or village may adopt a
resolution providing that the temporary members of the board of
assessment review appointed pursuant to this section shall be paid for
their respective services. Such resolution, if adopted, shall fix the
amount of such compensation.