§ 65-10. Hearing of complaints.

A. 

Pursuant to the New York Real Property Tax Law and the Suffolk County Tax Act, the Board of Assessment Review of the Town of Brookhaven has jurisdiction to meet for the purpose of hearing complaints with respect to assessments which are alleged to be illegal, erroneous or unequal. In addition to the Board of Assessment Review performing its obligations pursuant to §§ 506, 512, 1524 and 1526 of the New York Real Property Tax Law and Section 5 of the Suffolk County Tax Act, the Board of Assessment Review, in notifying complainants by mail as to the Board's determination of the complainant's assessment, shall include a brief statement informing the complainant of the basis of the Board's determination.

B. 

In the event that the Board fails, refuses, neglects or, through inadvertent error, omits to include a brief statement regarding the basis in support of the determination, the assessment which is finally placed on the final assessment roll shall in no way be affected, invalidated or voided thereby.