County attorneys and assessment staff propose changes to Board of Assessment Review rules and appeal forms

New Castle County Attorney Aaron Goldstein, outside counsel Scott Wilcox, and assessment staff led a presentation on proposed amendments to the Board of Assessment Review (BOAR) rules of procedure and on revised appeal forms for residential and non-residential parcels.

Goldstein told the committee the BOAR rule now reads, in relevant part, as Article 6 Section 6(c): an appraisal report generally may not be introduced unless the author of the report is present and available for cross-examination. He said county staff would present a proposed rule amendment to the board that would allow a referee to consider an appraisal report based on comparable sales without the author being present for cross-examination, to harmonize referee procedures with the board—s other rules. Goldstein told the committee the board would be in a position to consider the proposed amendment on Friday.

Outside counsel Scott Wilcox described additional procedural changes intended to make the appeals process accessible and manageable given limited local appraiser capacity. Wilcox said the BOAR…