§ 16. Board of tax appeals.  


Latest version.
  • The town council shall create by ordinance and appoint members of a board of tax appeals which will review on written appeal of the taxpayer, and adjust if deemed proper, the assessment that shall be fixed by the tax official of the town with respect to taxable property. Failing to appoint such board, the town council as a whole shall serve as the board of tax appeals in the town. The town council shall by ordinance prescribe such other rules, regulations and procedures with respect to appeals on tax matters as the council shall deem necessary.