Authority of BOR  >> Members

Authority of BOR: Members of the Boards of Revision

By statute, each county BOR is comprised of the county auditor, county treasurer, and one member of the board of county commissioners.  The county auditor acts as the secretary of the BOR, calls the board meetings as often as is necessary, and keeps minutes of the proceedings.

Each BOR may provide for one or more additional hearing boards when it deems that the creation of those additional boards is necessary for the expeditious hearing of valuation complaints.  These additional boards have the same authority as a BOR comprised of its statutorily elected members, and the decision of an appointed board is considered to be the act of the BOR itself.

In addition, each statutory BOR member “may appoint one qualified employee from the official’s office to serve in the official’s place and stead on each such board….”  Those employees appointed by statutory BOR members to hear complaints also hold public office, just as the statutory BOR members do.  Any employee so appointed has the same authority to decide cases as the statutory BOR member, and in rendering decisions at the BOR, is not subject to the direction or control of the statutory member that appointed him/her.