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2020 Lewis County Board of Equalization Review Follow-up
Requirements
Status of Work Completed
October 30, 2020
NOTE: Refer to our original report issued in January 2020 for a complete explanation of each requirement.
| Requirement | Topic | Work Completed on Requirement | Completed/Pending Completion | Future Follow-up? |
|---|---|---|---|---|
| 1 | Regularly convened session | The Lewis County Board of Equalization (Board) provided the Department of Revenue (Department) with a copy the Notice of Approval to Hear Property Tax Appeals, signed by the Lewis County Legislative Authority, dated 12/2/2019. | Completed | No |
| 2 | Complete and timely filed petitions |
The Board provided petition files to the Department that included petitions accepted for hearings. Many of the petitions accepted for hearings were incomplete. The petition files reviewed that contained untimely filed petitions included Board letters that did not inform petitioners of the good cause waiver reasons. Based on the petition files reviewed by the Department, it appears the Board has not made the changes required in the Complete and timely filed petitions requirement of the 2019 Review of the Lewis County Board of Equalization Report. |
Pending Completion |
Yes To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:
|
| 3 | Board orders | The orders the Board provided to the Department are incomplete. The orders reviewed did not include hearing dates and/or the date they were shipped to the petitioner. | Pending Completion |
Yes To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:
|
Recommendations
Status of Work Completed
October 30, 2020
NOTE: Refer to our original report issued in January 2020 for a complete explanation of each requirement.
| Recommendation | Topic | Work Completed on Recommendation | Completed/Pending Completion | Future Follow-up? |
|---|---|---|---|---|
| 1 | Publish meeting dates | The Board published two of their meeting dates on their website and on the bulletin board at the main entrance of the Lewis County Courthouse. It is unclear to the Department why the Board did not publish the meeting date for their third meeting. | Pending Completion | Yes |
| 2 | Confidential information |
The Board does not scan confidential information into the laserfische system, as recommended in the 2019 Review of the Lewis County Board of Equalization Report. The Clerk makes a note within the laserfische system to see the hardcopy file for confidential information. |
Pending Completion | Yes |
| 3 | Desk reference manual | The Board updated the Lewis County Board of Equalization Desk Reference Manual as recommended in the 2019 Review of the Lewis County Board of Equalization Report. | Completed | No |
| 4 | Forms/publications | The copy of the Quick Checklist the Board provided to the Department does not contain the recommended changes listed in the 2019 Review of the Lewis County Board of Equalization Report. | Pending Completion | Yes |