Volume 1–Opinions of Counsel SBEA No. 37
Board of assessment review (chairman) - Real Property Tax Law, § 1524:
The members of the board of assessment review should select one of their members to serve as chairman. This is a function of the board of review rather than that of a town board.
A question has been raised as to whether the town board is authorized to designate one of the members of the board of assessment review as the chairman thereof or whether the members of such board should select one of their members to serve as chairman.
It is the opinion of this office that at their organizational meeting the members of the board of assessment review should select one of their members to serve as chairman rather than having the chairman appointed by the town board. This opinion is consistent with the overall intent of section 1524 of the Real Property Tax Law to provide property owners the opportunity of having their assessments reviewed by an independent administrative body.
March 15, 1972
Note: See RPTL, § 523(1)(e).