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Volume 1 - Opinions of Counsel SBEA No. 67

Opinions of Counsel index

Boards of assessment review (expenses incurred in attending training sessions) - Real Property Tax Law, § 1524:

Any expenses incurred in attending training sessions for members of the newly created boards of assessment review are to be paid by the municipality employing the board of review.

A question has been raised as to whether it is mandatory for members of boards of assessment review to attend training seminars and also who is responsible for paying the expenses of attending the training sessions.

In order to provide assistance and training to members of the new independent boards of assessment review, the State Board has developed a training manual and has conducted seminars for Directors of County Real Property Tax Service Agencies. County Directors who are conducting training sessions for boards of assessment review in the various localities and their counties have reported that the training sessions are being received with enthusiasm and interest. All indications are that the sessions have been very helpful and informative to the assessors and members of the boards of review who have attended them.

Any expenses incurred in attending the training sessions, if members of boards of review do not meet the expenses themselves, would be paid by the municipality which the board of assessment review is to serve.

May 24, 1972