COM 0073.000 2018-2020 - Laserfiche WebLink

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2018 Tax Board of Review Annual Report 6 c. Option 3: The current code be amended to revert back to the language used prior to the change made in 2010 and would read as follows: In the event of an appeal by a taxpayer to the Board of Review, if the appeal is compromised, or amended as to fifty percent or more of the valuation in dispute, the costs deposited shall be returned to the appellant. Otherwise the entire amount of costs deposited shall be retained by the County. The current language provides "or the Board finds that an adjustment is required due to duplicate assessments or departmental errors such as but not limited to transposition in figures, typographical errors, and errors in calculations, the cost deposited shall be returned to the appellant." Section 19-22 of the current code covers these issues and the County is allowed to process adjustments and refunds for the current and two (2) prior years. Morally, the County should refund the appeal fee if the case is found to be a departmental error and not a judgmental issue. Currently, if an appeal's value is decreased by as little as $100, the appellant receives a refund of the entire appeal filing fee. If a case is withdrawn, the appellant receives a refund of the entire appeal filing fee as well although, in essence, the division proved the accuracy in their valuation which caused the appellant to withdraw their appeal. Close Chairman's Comments The staff and administration of the Real Property Division deserve much appreciation and respect for a job well-done. They have demonstrated diligence, compassion, professionalism, and Aloha in carrying out their duties. Much mahalo also to Board Clerk Elizabeth `Nina' Swain, and to my fellow board members who have served with me over the years.