§ 283.131. Hearing and determination of complaints.

1.

The assessors, or board of review, as the case may be, shall meet at the time and place specified in such notice and hear, review and determine all complaints brought before them in relation to the assessment roll, and for that purpose may adjourn from time to time. Such complainants shall file a statement under oath specifying the respect in which the assessment complained of is incorrect, which statement must be made by either the person whose property is assessed or a person authorized to make such statement and who has knowledge of the facts stated therein. The assessors, or board of review, may administer oaths, take testimony and hear proofs in regard to any such complaint and the assessment to which it relates. If not satisfied that such assessment is erroneous, they may require the person whose property is assessed, or his agent or representative or any other person, to appear before them and be examined concerning such complaint and to produce any papers relating to such assessment with respect to his property or his residence, for the purpose of taxation. If any such person or his agent or representative shall willfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessment.

2.

The assessors, or board of review, shall, after said examination, review the valuation of the property so complained of and may increase or reduce the assessment thereof. In the event the assessors or board of review, as the case may be, desire to increase any such assessment, they must give the owner of the property at least ten days notice by mail addressed to his last known address, of a hearing before them on the question of such increase, and in that event the board may adjourn the hearing for all such cases to some date subsequent to the date or dates fixed for review, but may consider at such adjourned hearing only those cases where the above notice of a proposed increase has been given.

3.

Such a board of review may in the hearing of complaints employ a stenographer, at the town's expense, to take the minutes of its hearings, and such minutes shall be on file in the office of the assessor.

(§ 534 of the Laws of 1948, Ch. 852; amended by the Laws of 1962, Ch. 386)