Q May the board of supervisors establish a policy that it will not accept for consideration any ad valorem tax protests not received in writing prior to the start of the first Monday meeting of August? If so, may the board refuse to hear and summarily reject a tax protest that is filed after the first Monday meeting of August but before the recessed meeting as set by the board?

A A policy requiring the filing of written objections prior to or at the commencement of the first Monday meeting in August would be in compliance with Section 27-35-93. The board may refuse to hear and may reject a written objection that is filed after the first Monday meeting of August. (Attorney General’s Opinion to Nowak, September 27, 2013)