Volume 10 – Opinions of Counsel SBRPS No. 80
In our opinion, the same standard of reasonableness applies to the actions of the BAR as to any governmental officer or agency. The BAR may not place unjustifiable stumbling blocks before those who seek assessment review. The demands made may not be unduly burdensome. For example, we have concluded that a BAR cannot require a homeowner to obtain an appraisal as a condition precedent to seeking an assessment reduction (8 Op.Counsel SBEA No. 83). Similarly, while photographs of the subject property may be useful evidence, a demand for the same may unduly burden some taxpayers.
BAR = Board of Assessment Review