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( <br />c <br />c <br />i <br />ALTERNATIVE REVIEW OPTION <br />The county shall notify taxpayers in the town or city, whose town or city board elected to <br />transfer its local or city board of appeal and equalization powers and duties to the county, <br />that their attendance at the local board of appeal and equalization review is no longer a <br />prerequisite to filing ’ in tax court. However, prior to the time of the county board of <br />appeal and equalization, the county shall make available to those taxpayers a procedure <br />for a review of its assessments, including, but not limited to, open book meetings. This <br />alternative review process shall take place in April or May. (M.S. 274.13, subd. Ic) <br />SPECIAL BOARD OF APPEAL AND EQUALIZATION <br />The council or other governing body of any city, including cities whose charters provide <br />for a board of appeal and equalization, may appoint a special board of appeal and <br />equalization to which it may delegate all of the powers and duties of the board of appeal <br />and equalization. The special board of appeal and equalization shall serve at the direction <br />and discretion of the appointing body, subject to the restrictions imposed by taw on the <br />appointing body. The appointing body shall determine the number of members to be <br />appointed thereto, the compensation and expenses to be paid, and the term of ofTice of <br />each member. At least one member of the special board of appeal and equalization shall <br />be an appraiser. Realtor or other person familiar with properly valuations in the <br />assessment district. (M.S. 274.01) <br />LIMITATIONS <br />A local board of appeal and equalization may reduce assessments upon petition of the <br />taxpayer but the total adjustments must not reduce the aggregate assessment made by the <br />county assessor by more than one percent. If the total adjustments would lower the <br />aggregate assessments made by the county assessor by more than one percent, none of <br />the adjustments may be made. The assessor shall correct any clerical errors or double <br />assessments discovered by the board of appeal and equalization without affecting the one <br />percent referred to above. (M.S. 274.01) <br />,.J