Per Section 605 of the Tiverton Town Charter:
There shall be a Tax Assessment Board of Review consisting of three (3) members, each appointed by the Town Council for a term of three (3) years.
(a) Assessment review. The Tax Assessment Board of Review shall hear and consider the appeal of any property owner concerning the amount of his or her assessed valuation as determined by the Tax Assessor. The Board shall keep an accurate record of its proceedings, which shall be available for public inspection. The Tax Assessor shall attend all hearings of the Board of Review but shall have no vote.(b) Correction in assessments. If it shall appear that the valuation of any property has been erroneously or incorrectly assessed, the Board shall have the authority to order such a correction. The Board shall provide such determination to the Tax Assessor, whose duty shall be to make such corrections in the valuation as the Board has determined. However, if the tax roll has been certified by the Assessor, he/she shall then transmit the findings of the Board to the Town Council which may cancel in whole or in part the tax based on such valuation in order to effect a correction.