§ 3-10. Complaints.

A. 

All complaints by taxpayers shall be in writing on forms furnished by the Board, or the taxpayer may use his own form in accordance with law.

B. 

A separate complaint must be filed for each real estate parcel as identified on the assessment roll of the Town of Orchard Park.

C. 

All complaints must be written in ink or be typewritten. Complaints shall be made under oath by the person whose property is assessed or by some person authorized to make such complaint who has knowledge of the facts stated in the complaint. Where a complaint is signed and sworn to by an authorized agent, his authority as such agent must be filed with the Board.

D. 

All information requested on the complaint shall be completed before it will be heard.

E. 

Any complaint on income-producing property shall have attached thereto at the time of filing an income and expense statement as of taxpayer's fiscal year of July 1 of the current year, and an additional copy thereof shall be attached to the complaint for the Town Assessor.

F. 

Photostatic copies of leases must be submitted with the complaint, or in lieu thereof, photocopies of pertinent terms and conditions of the lease/leases, including clause regarding payment of taxes by tenant, will be accepted.