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The board must have a majority of its members in attendance (quorum) to <br />validate any action that may be taken. In addition to the local assessor <br />the county assessor or one of his/her assistants is required to attend. <br />It is the primary duty of each board of review to examine the assessment <br />record to see that all taxable property in the assessment district has been <br />properly placed upon the list and valued by the assessor. The local <br />boards of review do not have the authority to address exemption issues. <br />Only the county assessor has the authority to exempt property. <br />A taxpayer may appear in person, by council, or written communication <br />to present his or her-objection to the board. <br />All changes will be entered into the assessment books by the county • <br />assessor ’s office. <br />• Before adjourning, the board of review should prepare an official list of <br />the changes. The law requires that the changes be listed on a separate <br />form. All assessments that have been increased or decreased should be <br />shown as prescribed on the form along with their market values. The <br />record must be signed and dated by the members of the board of review. <br />• The Hennepin County Board of Equalization will meet for two weeks <br />beginning June 19, 2000. <br />• All appointments must be scheduled before June 12, 2000 by calling <br />(612)348-7050.