04-23-2003 Board of Appeal and Equalization Packet

Home Browse Search

( ( Excq)t for taxpayers in the town or city whose town or city elected to transfer its powers and duties to the county, if a person fails to appear in person, by counsel, or by written communication before the board after being duly notified of the board's intent to raise the assessment of the property, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, the person may not appear before the county board of appeal and equalization for a review of the assessment or classification. This paragraph does not apply if an assessment was made after the local board meeting, as provided in Section 273.01, or if the person can establish not having received notice of market value at least five days before the local board meeting. The local board must complete its work and adjourn within 20 days from the time of convening stated in the notice of the clerk, unless a longer period is approved by the Commissioner of Revenue. No action taken after that date is valid. All complaints about an assessment or classification, made after the meeting of the board must be heard and determined by the county board of appeal and equalization. A nonresident may, at any time, before the meeting of the board file written objections to an assessment or classification with the county assessor. The objections must be presented to the board at its meeting by the county assessor for its consideration. (M.S. 274.01) LOCAL BOARD DUTIES TRANSFERRED TO COUNTY The tow’n board ol any town or the governing body of any lioinc rule chartei or statutory city may transfer its powers and duties under subdivision I to the county board, and no longer perform the function of a local board. Before the town board or the governing body of a city transfers the powers and duties to the county board, the town board or city’s governing body shall give public notice of the meeting at which the proposal for transfer is to be considered. The public notice shall follow the procedure contained in section 471.705, subdivision Ic, paragraph (b). A transfer of duties as permitted under this subdivision must be communicated to the county assessor, in writing, before December 1 of any year to be effective for the following year’s assessment. This transfer of duties to the county may cither be permanent or for a specified number of years, provided that the transfer cannot be for less than three years. Its length must be stated in w riting. A town or city may renew its option to transfer. The option to transfer duties under this subdivision is only available to a tow’n or city whose assessment is done by the county. (M.S. 274.01. subd 3)