At the Board of Review the Town Board shall hear under oath all persons who appear before it.  They can take evidence by telephone from ill or disabled persons who have presented a letter from a physician, surgeon, or osteopath that confirms their illness or disability.  The Board of Review hearing shall proceed as follows:

• The clerk shall swear all persons testifying before it in relation to each contested assessment.
• The owner, or the owner's representatives and witnesses should be heard first.
• The Board may examine under oath, such persons as it believes have knowledge of the value of the property being appealed.
• The Board may require witnesses to attend a Board of Review hearing.  If assessors request witnesses, the Board will require witnesses to attend.  The Board can allow objectors to testify by telephone. The Board may require the presence of records and documents to help show the value of properties in question.
• A stenographer or tape recorder should record all proceedings and shall be paid by the municipality.  The Board may order a transcription of the testimony presented at the hearings.  In cases of an appeal or other court proceedings, testimony must be transcribed.  Even though the proceedings are recorded, members of the Board should still take notes of testimony given.  These notes provide a source of reference when reaching a decision on a property owner's objection.
• During any meeting, if it determines that some of the written objections cannot be heard at the scheduled time, the board creates a new schedule and abides by the 48-hour notice requirement.
• The Board enforces (and in some cases waives) the requirement for objections to be filed timely in a manner consistent with state law.
• The Board removes members under specific circumstances as described in state law.
• The Board requires that objection forms include stated valuations of the property in question.
• The Board makes all determinations by roll call vote.
• Barring a sufficient showing by the objector to the contrary, the board should assume that the assessor's valuation is correct.
• As a result of its deliberations, the board must state on the record the correct assessment and that the assessment is reasonable in light of all relevant evidence that the board received.
• The board should not adjourn to a future date without setting the hour and day they shall meet.  A notice of such an adjournment should be posted on the outer door of the meeting place.  Prior to the final adjournment, the Board of Review shall provide to all parties contesting an assessment, (1) a written notice of the amount of the assessment finalized by the Board, and (2) an explanation of appeal rights and procedures.