Who is prohibited from serving on the BOR?

The correct choice indicates that assessors and their relatives are prohibited from serving on the Board of Review (BOR). This restriction is crucial to maintaining the integrity and impartiality of the review process concerning property tax assessments. If assessors were allowed to participate in the BOR, they might have conflicts of interest since they are directly involved in determining property values and tax assessments. The presence of relatives could similarly create situations that compromise the objectivity of the decisions made regarding appeals.

This prohibition is founded on the idea that the BOR should consist of members who can provide unbiased reviews of the assessments and appeals submitted by taxpayers. Allowing assessors or their family members to serve would undermine public confidence in the fairness of the tax review process.

While local government officials and taxpayers with pending appeals might also have conflicts of interest, the specific prohibition focuses on assessors and their relatives due to their direct ties to the assessment process. This helps ensure that the BOR functions appropriately, devoid of influences from those who may have a vested interest in the outcomes of the appeals being considered.