Appeal from the assessors' rulings at these hearings may be made to the State Appellate Tax Board. On revaluation years, state officials will visit the town to ascertain the correctness of procedures in determining the new valuations, which may further delay certification. In general, boards of health are charged with safeguarding the health of the town's residents. Specific duties vary from town to town, but major among their duties is that of safeguarding drinking water. This includes inspecting and issuing permits for septic systems, dealing with the safe disposal of nightsoil, monitoring groundwater for possible contamination from leaking pollutants, monitoring leaching from local landfills, and regulating the use of underground fuel storage tanks.
Boards of health have three elected members, each serving a three-year term.
Most boards meet on a weekly basis. Meetings are open to the public. Boards of health are the only boards in town government that may pass a regulation without a public hearing. In order to facilitate communication between boards of health, standardize regulations, and share ideas, an All-Island Board of Health has been established. This board is advisory and has no power to regulate.