Volume 1 - Opinions of Counsel SBEA No. 91

Opinions of Counsel index

Boards of assessment review - Real Property Tax Law, § 1524:

Independent boards of assessment review must be appointed by the legislative bodies of all cities and towns even if the voters have approved retention of elected assessors.

We have received an inquiry regarding the appointment of independent boards of assessment review in cities and towns which have retained elected assessors.

Independent boards of assessment review must be appointed by the legislative bodies of all cities and towns even if the voters approved retention of elected assessors. There has been some misunderstanding on this point because of an erroneous statement in a recent publication distributed statewide.

January 17, 1972