04-23-2003 Board of Appeal and Equalization Packet

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( I NOTICE OF MEETING The clerk shall give at least ten days posted notice of the time and place of the meeting of the board of appeal and equalization; but the failure to give such notice or hold such meeting shall not vitiate any assessment, except as to the excess over the market value of the property. (M.S. 274.03) The Commissioner of Revenue shall specify the form of the notice. The assessor shall attach to the assessment roll a statement that the notices have been mailed. Any assessor who is not provided sufTirieni funds from the assessor's governing body to provide such notices may make application to the Commissioner of Revenue to finance such notices. The Commissioner of Revenue shall conduct an investigation and if satisfied that the assessor does not have the necessary funds, issue a certification to the Commissioner of Finance of the amount necessary to provide such notices. The Cc. nmissioner of Finance shall issue a warrant for this amount and deduct the amount from any state payment to the county or municipality, fhe necessary funds to make such payments arc hereby appropriated. Failure to receive the notice shall in no way aflcct the validity of the u.sse.s.sinent, the resulting la.\, the proceduic.s ol any bouid ofappcal and cqualizulioii or the enforcement of delinquent taxes by statutory means. (M.S. 273.121) LOCAL BOARD OF APPEAL AND EQUALIZATION - DUTIES 'fhe town board of each town, the council or other governing body of each city, is the board ofappcal and equalization except: 1 . it. cities whose charters provide for a board of equalization, or 2. in any city town that has transferred its local tward of appeal and equalization power and duties to the county board as provid^ in subdivision 3. The county as.stssor shall fix a day and time when the board or the board of appeal and equalization shall meet in the assessment districts of the county. Notwithstanding any law or city charter to the contrary, a city board of equalization shall be referred to as a board of appeal and equalization. On or before February 1 5 of each year the assessor shall give written notice of the time to the city or town clerk. Notwithstanding the provisions of any charter to the contrary, the meetings must be held between April I and May 31 each year. The clerk shall give published and posted notice of the meeting at least ten days before the date of the meeting. The board shall meet at the office of the clerk to review the assessment and classification of property in the town or city. No changes in valuation or classification which are intended to correct errors in judgment by the county assessor may be made by the county assessor after the board has adjourned in