Rules and Regulations of the Board of Review

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The chairperson may alter the procedure for special cases where clarity is better served by a different order. RULE 5. Filing of Papers. 5.1 Papers required to be filed with the Board shall be deemed filed upon actual receipt by the chairperson of the Board or the director accompanied by proof of service upon parties required to be served during an open meeting or during regular business hours. 5.2 The notice of appeal to the Board and the decision of the Board on each appeal decided shall be filed with the director. RULE 6. Commencement of Appeal. 6.1 An appeal to the Board is taken by filing a written notice of appeal with the director on or before the date fixed by law for the taking of the appeal and the deposit of costs for each appeal as set in Chapter 19. 6.2 An appeal to the Board shall be deemed to have been taken in time if the notice thereof shall have been received in the Real Property Tax Office or deposited in the mail, postage prepaid, postmarked and properly addressed to the director, on or before said date. RULE 7. Notice of Appeal. 7.1 The notice of appeal shall (a) identify the assessment or other dispute with the director in accord with Section 19-93 involved in the appeal, (b) state the grounds of objection, and (c) be signed by the taxpayer or his duly authorized representative. 7.2 The notice shall, in addition, state that the appeal is from the assessment of the total property value and shall specify whether the valuation of the land, building, or both, are in dispute. In the event the appeal involves the disallowance of a claim for exemption,the notice shall identify the exemption claimed. 7.3 Failure to comply with the provisions of 7.1 and 7.2 of this rule shall be grounds for dismissal of the appeal. 7.4 Any notice of appeal may be amended at any time prior to the Board's decision, provided the amendment (a) does not substantially change the dispute or lower the valuation claimed. RULE 8. Notice of Hearing of Appeals. - 3 -