The makeup of the board is specified in (Section 80 - 96 ) the Property Tax Act 13 of 2006. It consists of five (5) members:
80.(1). There is hereby established a Valuation Review Board consisting of at least five members appointed by the Minister.”
“80.(2). The Minister shall endeavour to appoint one or more persons who have knowledge of real estate or real estate law, such as a lawyer, real estate agent, judge or magistrate.
“80.(5). The Minister may appoint a person who is eligible to be a member to act in place of a member who is absent.”
“81.(1). The Minister shall designate the Chairperson of the Board.”
“84. A majority of the members of the Board constitutes a quorum.”
“85. A decision of a majority of the members of the Board is the decision of the Board.”
The Property Review Board has many powers including the right to have persons testify if the need arises.
“90.(1) When, in the opinion of the Board or the Chairperson -
(a) the attendance of a person to give evidence is required; or
(b) the production of a document or thing is required, the Board or the Chairperson may cause a notice to attend or a notice to attend and produce a document or thing to be served on the person in any manner in which a subpoena may be served in accordance with the Eastern Caribbean Supreme Court Civil Procedure Rules 2000 or any other law.
The Board will set a date and time for the hearing of your case. If you fail to attend the session, the hearing may proceed without you. After reviewing the facts of the case, the Review Board has the power to raise or lower the value assigned to the property. The Board must make a decision within forty-five days, unless otherwise granted an extension by the Minister.