Must the Board of Review adjourn to another day in order for the clerk to physically mail the Notices of Determination if the Board concludes its business at a time the post office is not open?
The law specifies the notices will be delivered or mailed prior to final adjournment of the Board of Review. While it is cumbersome to adjourn the board and reconvene after the notices have been mailed, that is the required procedure. It would be theoretically possible for the clerk to, before adjournment, at a time when the post office is closed, mail the notices in a U.S. Post Office mailbox, execute the affidavit, and return to the BOR for adjournment. By doing so, it would be possible to get a return receipt, but it would not be possible to obtain proof of mailing in the form of a U.S. Postal Service Receipt for Certified Mail, PS Form 3800. It would be preferable for the clerk to obtain proof of certified mailing in the form of the U.S. Postal Service Receipt for Certified Mail which is only available when the Post Office is open. Whether or not an article of certified mail is actually delivered, the return receipt cards are often not returned to the sender. If the clerk has not o
