Black-capped Chickadee

A picture from my friend, Kathy Novey.

Attended the Towns Association meeting today. They hold a meeting every year and every other year they devote the first half of the meeting to Board of Review (BOR) training. When a property owner and the tax assessor can't agree on a property's assessment, the owner can take their grievance to the BOR. The BOR is made up of the municipality's elected officials and they make an adjudication. The training focused on what facts can be considered and which don't count in a BOR determination. In the 3 years I've been clerk, we've never had anyone come to the BOR. Might be because we've been lucky, maybe because the forms and process are formidable, but most likely because we have an excellent tax assessor.