§ 45-2-36 - Town of Exeter – Tax assessor.
SECTION 45-2-36
§ 45-2-36 Town of Exeter – Taxassessor. – (a) The town council of the town of Exeter may amend the Exeter town ordinanceto provide for and entitle the town council to authorize the appointment of atax assessor. The tax assessor shall serve at the pleasure of the town council.Qualifications shall be set by the town council in accord with staterequirements and compensation shall be paid as approved at the town financialmeeting. The tax assessor shall perform the duties previously performed by theboard of tax assessors
(b) Each individual currently serving as a member of theboard of tax assessors, on the date of the employment of the tax assessor underthis section, shall continue to serve as members of a board of tax andassessment review until the expiration of their respective terms. Thereafter,each and every one of their successors shall be elected for four (4) year termsof office. Compensation for the members shall be set at the town financialmeeting.
(c) The board of tax and assessment review shall hear andconsider the appeal of any property owner concerning his or her assessedvaluation or annual tax bill. If it appears that the assessed valuation of anyproperty has been erroneously or incorrectly assessed, the board has theauthority to order a correction, certify the result of its decision to the taxassessor to make the change and inform the council of its decision. If thecurrent tax bill of any property owner is determined to be incorrect, the boardmay recommend to the council that a reduction or cancellation should be made,and the council shall make the adjustment as provided by law. Appeals fromdecisions of the board or the council shall lie to the superior court asprovided by law.
(d) No member of the board of tax and assessment review shallbe appointed nor serve as the tax assessor until a full twelve (12) months haveelapsed from the time the member ceased to serve on the board of tax andassessment review.
(e) The council shall provide by ordinance for the proceduresto be followed by the board, including the manner of receiving, considering anddisposing of appeals.
(f) The question of the approval of this act shall besubmitted to the electors of the town at any general election after being soproposed by petition of ten percent (10%) of all registered and qualifiedvoters; the petition having been certified by the board of canvassers andsubmitted to the council within a time practicable to meeting state filingtimetables.