Property Tax Assessment Board of Appeals
PURPOSE
Each county shall have a county Property Tax Assessment Board of Appeals composed of individuals who are at least 18 years of age and knowledgeable in the valuation of the property.
The fiscal body of the county shall appoint two individuals to the Board. At least one of the members appointed by the county fiscal body must be a certified level two assessor-appraiser.
The Board of Commissioners of the county shall appoint two freehold members so that not more than two of the three members may be of the same political party and so that the members are residents of the county. At least one of the members appointed by the Board of County Commissioners must be a certified level two assessor-appraiser. A person appointed to a Property Tax Assessment Board of Appeals may not serve on the Property Tax Assessment Board of Appeals of another county at the same time. The members of the Board shall elect a president. The employees of the county assessor shall provide administrative support to the Property Tax Assessment Board of Appeals. The county assessor is not a voting member of the Property Tax Assessment Board of Appeals and shall serve as secretary of the Board. The secretary shall keep full and accurate minutes of the proceedings of the Board. A majority of the Board constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board. This Board takes a lot of dedication and knowledge. The Board meets daily for months during a re-assessment year. In a non-reassessment year, the Board is on call the entire year. The Board must attend regular training sessions called by the Department of Local Government Finance.
MEMBERS |
APPOINTED BY |
TERM EXPIRATION DATE |
Jack Davis, President |
Commissioners |
n/a |
Barbara Clark |
County Council |
n/a |
Lindsey Smith |
Commissioners |
n/a |
Vickey Reeves | County Council |
n/a |
Assessor Judy Sharp |
By Virtue of Office |
n/a |
- Useful
Links
Contact Us
Assessor
- Phone: (812) 349-2842
- Fax:
(812) 349-2898 - Staff Directory
- M - F 8:00 a.m. - 4:00 p.m.