Section 2-214 - Presence of supervisor of assessments or assessor at hearings.
§ 2-214. Presence of supervisor of assessments or assessor at hearings.
To explain and support the Department's recommendations, the supervisor for a county, or an assessor assigned to that supervisor, shall attend any hearing before the property tax assessment appeal board of that county.
[An. Code 1957, art. 81, § 247; 1985, ch. 8, § 2.]