§ 44-27-11 - Powers of the board of assessment review or city or town council.
SECTION 44-27-11
§ 44-27-11 Powers of the board ofassessment review or city or town council. – The board of assessment review, or city or town council, has the power to:
(1) Retain by contract or employ counsel, appraisers, privateconsultants, and other personnel for other service if funds are available.
(2) Conduct hearings, examinations, and investigations as maybe necessary and appropriate for the conduct of its operations.
(3) Obtain access to public records and apply for the processof subpoena, if necessary, to produce books, papers, records, and other data.
(4) Require the tax assessor of a city or town to classifyland as farmland, forest land, or open space land if in the board's judgmentthe land should be so classified.
(5) Change the use value assessment placed on land classifiedas farmland, forest land, or open space land if in the board's judgment land soclassified has been incorrectly or inequitably assessed.
(6) Change the fair market value placed on land subject tothe land use change tax in § 44-5-39 if, in the judgment of the board, theland has been appraised in excess of its fair market value at the time of thechange of use or withdrawal of classification.
(7) Otherwise do all things necessary for the performance ofits duties.