A. The board of equalization is the borough board of equalization; provided, however, if the borough board refuses to perform its duties for the city, then the following applies. There is established the board of equalization, composed of three regular members and two alternate members. The board of equalization members may not be council members. All members of the board of equalization are appointed by the council. Alternate members are selected to serve by the board’s presiding officer to fill a vacancy or an absence of a regular board member. All members of the board of equalization shall be appointed on the basis of their expertise in real and personal property appraisal, the real estate market, the personal property market, and other fields related to their functions as board members. The board of equalization shall be called as required for equalization matters. A presiding officer shall be selected by the board at its first annual meeting. Appeals to the board of equalization must be in writing, have been timely filed with the assessor as required, and reviewed by the assessment department prior to the meeting of the board. The assessor shall notify the appellant of the date and time that the appeal will be heard. No action of the board may be taken except upon concurrence of a majority of the members present.

B. Board members shall be compensated at the rate of $50.00 per meeting. All requests for reimbursement shall be actual expenses incurred on authorized board business. (Ord. 479 § 3, 1995)