How would I appeal a Board of Review decision under Section 70.47(13)?
Section 70.47(13) provides for an appeal of a Board of Review determination to be by action of certiorari (a court order to review the written record of the hearing) to the circuit court. The court will not issue an order unless an appeal is made to the circuit court within 90 days after the taxpayer receives notification from the Board of Review. No new evidence may be submitted. The court decides the case solely on the basis of the written record made at the Board of Review. If the court finds any errors in the proceedings of the Board which make the assessment void, it sends the assessment back to the Board for further proceedings and retains jurisdiction of the matter until the Board has determined an assessment in accordance with the court’s order. Whenever the Board has made its final adjournment prior to the court’s decision, the court may order the municipality to reconvene the Board.
Related Questions
- Although an EC-70 (Medical Arbitrators Decision) is not subject to appeal under Section 23, can it be challenged with an Article 78 proceeding?
- How does one appeal an administrative decision issued by an Executive Branch agency, e.g., Grievance Review Board and Gaming Commission?
- How would I appeal a Board of Review decision under Section 70.47(13)?
