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Volume 2 - Opinions of Counsel SBEA No. 15

Opinions of Counsel index

Board of assessment review (alternate board of review) - Real Property Tax Law, § 552:

The officers designated in section 552 of the Real Property Tax Law to act as a board of assessment review, when the local board of review fails to meet for grievance day, may not appoint others to sit in their place.

We have received an inquiry as to whether the officers designated in section 552 of the Real Property Tax Law to act as a board of assessment review, when a local board of review fails to meet for the grievance day, may appoint someone to act in their place.

The composition of the board of review authorized to act in such cases is specifically outlined in section 552 of the Real Property Tax Law as follows:

“* * * Not later than the day specified by law for the final completion of the assessment roll, the county treasurer, the chairman of the board of supervisors and the clerk of the board of supervisors, acting as a board of review with all the powers and duties of a board of review as provided in section five hundred twelve of this chapter, shall upon ten days’ notice to the person claiming to be aggrieved hear such complaint and determine the assessment of the real property concerned.”

Since they are specifically charged with the responsibility of hearing complaints in such instances, the alternate board of review may not delegate this responsibility to other persons in the absence of specific statutory authority. Accordingly, it is concluded that the persons specified by law may not appoint someone to sit in their place and carry out the designated function.

May 16, 1972

Updated: