County tax review board's powers and duties

A. The board of review for the County shall hear all disputes between the director and any taxpayer in all cases in which appeals have been duly taken, and the fact that a notice of appeal has been duly filed by a taxpayer shall be conclusive evidence of the existence of a dispute; provided, that this provision shall not be construed to permit a taxpayer to dispute an assessment to the extent that it is in accordance with his return unless he shows lack of uniformity or inequality as set forth in section 3.48.605 . B. The board shall hold public meetings at some central location in the County commencing not later than June 1st of each year and shall hear, as speedily as possible, all appeals presented for each year. The board shall have the power and authority to decide all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the taxpayer or the County in the notice of appeal; provided, that the board shall not have power to determine or declare an assessment illegal or void. Without prejudice to the generality of the foregoing, the board shall have power to allow or disallow exemptions pursuant to law whether or not previously allowed or disallowed by the director and to increase or lower any assessment. (Ord. 1405 § 2, 1984: Ord. 1076 § 3 (part), 1980: prior code § 6-1.97(a), (b))