In accordance with Section 523 of Real Property Tax Law of the Laws of the State of New York, the Board of Assessment Review shall consist of no less than three (3) members and no more than five (5) members. The terms of office shall be five (5) years and shall commence on the first day of October and terminate on the thirtieth day of September. The members of the Board of Assessment Review shall annually choose one of their number to serve as Chair and shall notify the Village Clerk within five days after that person has been so designated.
The board hears appeals from any property owner who alleges that his or her property has been improperly assessed for the purposes of taxation. The board, on the basis of the evidence presented at the appeal hearing, determines whether the assessment is correct. The Board consists of four members who are appointed to five-year terms.