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Agenda - 4-4-16 Reg. Meeting
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Agenda - 4-4-16 Reg. Meeting
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V�J <br />adjournment, the request for a hearing thereon may be made within 15 <br />days after the notice of the board's decision was mailed. <br />b. Taxpayers may file separate or joint requests for hearings under the <br />provisions of this subdivision (g)(2) at their election. <br />C. At a hearing under provisions of this subdivision (g)(2), the board, in <br />addition to the powers it may exercise under the provisions of <br />subdivision (g)(3), below, shall hear any evidence offered by the <br />appellant, the assessor, and other county officials that is pertinent to the <br />decision of the appeal. Upon the request of an appellant, the board shall <br />subpoena witnesses or documents if there is a reasonable basis for <br />believing that the witnesses have or the documents contain information <br />pertinent to the decision of the appeal. <br />d. On the basis of its decision after any hearing conducted under this <br />subdivision (g)(2), the board shall adopt and have entered in its minutes <br />an order reducing, increasing, or confirming the appraisal appealed or <br />listing or removing from the tax lists the property whose omission or <br />listing has been appealed. The board shall notify the appellant by mail <br />as to the action taken on the taxpayer's appeal not later than 30 days after <br />the board's adjournment. <br />(3) Powers in Carrying Out Duties. - In the performance of its duties under <br />subdivisions (g)(1) and (g)(2), above, the board of equalization and review may <br />exercise the following powers: <br />a. It may appoint committees composed of its own members or other <br />persons to assist it in making investigations necessary to its work. It may <br />also employ expert appraisers in its discretion. The expense of the <br />employment of committees or appraisers shall be borne by the county. <br />The board may, in its discretion, require the taxpayer to reimburse the <br />county for the cost of any appraisal by experts demanded by the <br />taxpayer if the appraisal does not result in material reduction of the <br />valuation of the property appraised and if the appraisal is not <br />subsequently reduced materially by the board or by the Department of <br />Revenue. <br />b. The board, in its discretion, may examine any witnesses and documents. <br />It may place any witnesses under oath administered by any member of <br />the board. It may subpoena witnesses or documents on its own motion, <br />and it must do so when a request is made under the provisions of <br />subdivision (g)(2)c, above. <br />A subpoena issued by the board shall be signed by the chair of the <br />board, directed to the witness or to the person having custody of the <br />document, and served by an officer authorized to serve subpoenas. Any <br />person who willfully fails to appear or to produce documents in response <br />to a subpoena or to testify when appearing in response to a subpoena <br />shall be guilty of a Class 1 misdemeanor. <br />(4) Power to Submit Reports. - Upon the completion of its other duties, the board <br />may submit to the Department of Revenue a report outlining the quality of the <br />reappraisal, any problems it encountered in the reappraisal process, the number <br />
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