Board of Appeals
The board of appeals shall consist of three members provided, however, that there shall be a fourth member of said board who shall serve as an alternate and shall serve as a member of said board only upon the absence from any meeting of said board of a regular member thereof.
The board of appeals shall hear and consider the appeal of any property owner concerning the amount of his assessed valuation as determined by the tax assessor. The procedure before the board shall be informal and of a nature calculated to effect justice in as simple a manner as possible. If it shall appear that the valuation of any property has been incorrectly or inequitably assessed, the board shall determine the correct valuation of such property. The board shall submit its findings to the council and the council may cancel, in whole or in part, the tax based upon such valuation, in order to effect a correction. It shall be the duty of the director of finance to make payment of any refund based upon the action of the council. The taking of an appeal to the board of appeals or any action thereon shall not be construed to limit the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the tax assessor.
The board shall meet on the first business day of the month after the expiration of 20 days subsequent to the date on which taxes become due and payable, and at such times thereafter as may be necessary to hear appeals. No appeal shall be considered unless it is made in writing and is received by the board not later than the time of its first meeting or an adjourned meeting thereof. No appeal shall be considered by the board of appeals unless the tax levied on the valuation appealed or such portion of the tax as is due and payable has been paid under protest.
Board Members
- Gloria Rubio
- Leslie Berroa
- Steven Zuniga (alternate)
- Yuliana Palacios
