It is enacted by the General Assembly as follows:

SECTION 1. Composition. -- The town council of the town of Exeter shall appoint a bipartisan board of assessment review of three (3) qualified electors of said town, not more than two (2) of whom shall belong to the same political party. The president of the town council shall nominate the member (or members in the case of the initial appointment) of said board of assessment review submitted by the respective chairpersons of the town political committees. If the town council shall refuse to approve the nomination of any person to said board of assessment review, the said president shall submit to the town council another person named by the chair of the political committee, and so on until a person shall be appointed; provided, however, if the chairperson of the town committee of a political party entitled to an appointment shall fail or refuse to submit the name of a person as aforesaid, said president shall nominate any person known by him/her to be a member of the political party entitled to said appointment.

SECTION 2. Appointment by town council. -- Forthwith upon the passage of this act, the town council shall appoint one (1) member to serve until the first day of September, 1996, one (1) member to serve until the first day of September, 1997, and one (1) member to serve until the first day of September, 1998, and until their respective successors shall be duly appointed and qualified. During the month of August, 1996, and during the month of August in each succeeding year thereafter, the town council shall appoint a successor to the member whose term will then next expire. Such successor shall serve for the term of three (3) years until his/her successor shall be duly appointed and qualified, but any person appointed to fill a vacancy shall serve only for the unexpired term. Any member of the board shall be eligible for reappointment.

Any member may be removed from office by the town council for inefficiency, neglect of duty or malfeasance in office.

Any member of the board may, for cause, disqualify himself or herself from hearing any appeal that may come before the board.

A majority of the members of said board shall constitute a quorum. The members of said board at their first meeting shall elect one (1) of their members as chairperson and another as secretary; the members so elected shall serve in such capacities until the expiration of their term of office, or until vacancies occur.

SECTION 3. Qualifications of board members. -- The members of said board shall be selected with due regard to their knowledge of the subject of property taxation and/or real estate values and/or construction, and shall at the time of their appointment be residents of the town of Exeter and shall continue as residents during their terms of office. If a member of such board shall cease to be a resident, his/her office shall thereby become vacant. No member of said board shall hold any other office or position for the town of Exeter.

SECTION 4. Powers of the board. -- The board of assessment review shall receive and consider appeals from property owners regarding the amount of assessments, provided such appeals are properly filed with it in writing within sixty (60) days of the last day appointed for payment, without penalty of property tax. Said board shall have authority to adopt rules and regulations as to the procedure in presenting, considering, and disposing of appeals and may hold hearings, administer oaths and receive testimony and exhibits. The board may hire such clerical assistance as may be needed in the performance of its duties. It shall have power to correct any assessments so appealed and received, but only after the board of assessors has been given an opportunity to appear before it or otherwise present its case.

SECTION 5. Hearings. -- The board of assessment review shall fix a reasonable time for hearing of the appeal, give due notice thereof to the party making the appeal, decide the same within a reasonable time and notify in writing the final determination of such appeals to each person within one (1) week after such determination has been made. At the hearing any party may appear in person or be represented by attorney. All hearings of said board shall be open to the public. The board of assessment review may at such hearings have the advice of the town solicitor to assist in its ruling on questions of evidence which may be presented. Said hearings in the discretion of the board need not necessarily be conducted in accordance with the strict rules of evidence. Determinations of the board of assessment review shall be immediately certified by the secretary of the board to the board of assessors, whose duty it shall be to make such corrections upon the assessment roll as the board may direct.

SECTION 6. No cost to the appealing taxpayer (assessee). -- There shall be no fees or costs charged to the appealing taxpayer (assessee) for any and all appeals filed with the board of assessment review.

SECTION 7. Rights of taxpayer (assessee). -- Nothing herein contained shall be construed in any way to limit or extend the right of a taxpayer (assessee) to apply to the superior court in accordance with the provisions of chapter 44, or any other laws thereto appertaining and all amendments and additions to such law or laws of relief from the assessment as originally made by the board of assessors.

SECTION 8. Records of board are public records. -- The board of assessment review shall keep minutes of its proceedings showing the vote upon each question, and shall keep records of its inspection and other official actions, all of which shall be filed immediately in the office of the board and shall be a public record available for public inspection and copying at all reasonable times during business hours. The office of said board shall be located in the town hall.

SECTION 9. Compensation. -- The town council shall fix the compensation of the board of assessment review either on a per meeting basis or a lump sum annual salary if it so desires. The town council shall also provide for payment of clerical assistance and other expenses incurred by the board in the performance of its duties.

SECTION 10. Annual report. -- The board of assessment review shall annually, after considering all appeals for assessment relief, file with the town council a report stating: the number of appeals filed, the number of appeals denied, the number of appeals granted relief, the total amount, valuation in dollars of said tax relief, and the town amount of taxes abated.

SECTION 11. Acts severable. -- This act is declared to be severable and if any section, paragraph, subdivision, clause, phrase or provision of this act shall be adjudged invalid or unconstitutional, the same shall not affect the validity of this act as a whole, or in any part or provision thereof, other than the part so decided to be invalid.

SECTION 12. Referendum. -- The question of the approval of this act shall be submitted to the electors of the town of Exeter qualified to vote upon a proposition to impose a tax or for the expenditure of money at a financial town meeting to be held at a date to be set by the Exeter town council. The question shall be submitted in substantially the following form: "Shall an act, passed at the January, 1995, session of the general assembly, entitled 'An Act Creating a Board of Assessment Review in the Town of Exeter and Defining its Powers and Duties', be approved?"

SECTION 13. When effective. -- This section and section 12 of this act shall take effect upon the passage of this act; and the remainder of this act shall take effect upon the approval of this act by a majority of those voting on the question at the financial town meeting prescribed by section 12 hereof.