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The Board of Assessment Review is established by the Town Charter in Section 4.04 under authority of State Law, as follows: "Board of Assessment Review; Appointments; Procedures: There shall be a board of assessment review to consist of 5 qualified voters of the town who shall be appointed by the council for a term of 3 years, except that of those first appointed 2 shall be for a term of 2 years and one for a term of one year. Annually the board shall choose a chairperson, a vice-chairperson and a secretary from its membership. The secretary shall keep a complete, accurate record of all votes taken at the meetings of the board and provide a certified copy to the assessor. Three members of the board shall constitute a quorum for the purpose of hearing and voting upon a matter presented to the board. Any members having a financial interest in a matter presented to the board shall disqualify themselves and in such event the remaining members of the board shall constitute the board of assessment review. The council shall determine the compensation of the board." A taxpayer may appeal to the Board of Assessment Review if the Assessor denies his/her formal application of abatement. The taxpayer must appeal within 60 days of the assessor's denial. The Board has 60 days to hear the matter and grant or deny it. The Board has 10 days to issue its notice of written decision. If the Board denies the appeal, the taxpayer may appeal to superior court within 30 days of the decision. Board Hearings and Notices of Decision: 04/29/04 Island Rover Foundation