All hearings should be conducted in a dignified and judicial manner and BAA members should assume professional demeanors. Meetings must conform to the requirements of the Freedom of Information Act. (See Chapter 4: Freedom of Information). The BAA has the power to administer oaths (CGS §1-24), and is required to take all testimony under oath. When a taxpayer contests an assessment, BAA members should personally inspect the property under question, if feasible. (Many changes however merely reflect clerical errors on cards). Unless the regular process had produced an assessment that is obviously excessive, the BAA should make changes in keeping with the municipality’s system. This ensures uniform assessment, and helps to avoid charges of inequities by taxpayers. The BAA should have a rationale for changes, which is consistent with the municipality’s assessment system and can be justified within it. FINES AND PENALTIES For any infringements of the laws, BAA members as individuals or a collective body are subject to the following penalties and fines: 1) Individuals who fail to discharge administrative duties according to law, and who fail to comply after it has been put in writing by the Secretary of the Office of Policy and Management will be subject to mandamus by the court requiring compliance. (CGS §12-4) Additionally, the court shall render judgment against the BAA with costs. If the BAA does not heed the mandamus, it shall be held in contempt, and the court may punish the members as in mandamus proceedings. (CGS §12-4) 2) Boards who hinder or refuse to deliver records upon demand by the Secretary of the Office of Policy and Management, or his or her shall be guilty of a Class D misdemeanor. (CGS §12-6) 3) Individuals who commit unlawful acts or omit necessary acts must pay $50 to the aggrieved person. (CGS §12-170)
All hearings should be conducted in a dignified and judicial manner and BAA members should assume professional demeanors. Meetings must conform to the requirements of the Freedom of Information Act. (See Chapter 4: Freedom of Information). The BAA has the power to administer oaths (CGS §1-24), and is required to take all testimony under oath. When a taxpayer contests an assessment, BAA members should personally inspect the property under question, if feasible. (Many changes however merely reflect clerical errors on cards). Unless the regular process had produced an assessment that is obviously excessive, the BAA should make changes in keeping with the municipality’s system. This ensures uniform assessment, and helps to avoid charges of inequities by taxpayers. The BAA should have a rationale for changes, which is consistent with the municipality’s assessment system and can be justified within it. FINES AND PENALTIES For any infringements of the laws, BAA members as individuals or a collective body are subject to the following penalties and fines: 1) Individuals who fail to discharge administrative duties according to law, and who fail to comply after it has been put in writing by the Secretary of the Office of Policy and Management will be subject to mandamus by the court requiring compliance. (CGS §12-4) Additionally, the court shall render judgment against the BAA with costs. If the BAA does not heed the mandamus, it shall be held in contempt, and the court may punish the members as in mandamus proceedings. (CGS §12-4) 2) Boards who hinder or refuse to deliver records upon demand by the Secretary of the Office of Policy and Management, or his or her shall be guilty of a Class D misdemeanor. (CGS §12-6) 3) Individuals who commit unlawful acts or omit necessary acts must pay $50 to the aggrieved person. (CGS §12-170)