Legislation enacted in the 2003 session requires that, at each meeting of a Local Board of Appeal and Equalization (beginning with the 2006 local boards), there be at least one voting member who has, within the last four years, attended an appeals and equalization course developed or approved by the Commissioner of Revenue.The appeals and equalization course details the responsibilities, procedures and requirements of Local Boards of Appeal and Equalization. The legislation also requires the Commissioner of Revenue to develop a handbook to be reviewed during the course. The contents of the handbook include:
- the role of the local board in the assessment process;
- the legal and policy reasons for fair and impartial appeal and equalization hearings;
- local board meeting procedures that foster fair and impartial assessment reviews and other best practices recommendations;
- quorum requirements for local boards; and
- explanations of alternate methods of appeal.