04-20-2005 Board of Appeal and Equalization Packet

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DATE: 02/04 SECTION: 4110 PAGE: 1 Local board of .4ppe.al and equ alisation Notice of Meeting The clerk shall give at least 10 days posted notice of the time and place of the meeting of the board of appeai and equalization; but the failure to give such notice or hold such meeting shall not ^'itiate any assessment except as to the excess over the market value of the property (M.S. 274.03) The Commissioner of Revenue shall specif’ the fonn of the notice. The assessor shall attach to the assessment roll a statement that die notices have been mailed. Any assessor who is not provided sufficient funds from die assessor’s governing body to proside such notices mav make ^iplicatioD to the Commissioner of Revenue to finance such notices. The Commis.sioncr of Revenue shall conduct an investigation and if sau.sfied that the assessor does not have the necessary funds, issue a certification to the Commissioner of F. nance of the amount neces.saiA’ to provide such notices. The Commissioner of Finance shall issue a warrant for this amount and deduct the amount from any state payment to the countj' or municipaiitv’. j'lie necessary funds to make such payments are hereby ^Tpropriated. Failure to receive die notice shall in no way affect die validity of the assessment, the resulting tax, the procedures of any board of appeal and equalization or the enforcement of delinquent taxes by .statutory means. (M.S. 273.121) Local Board of Appeal and Equalization Duties! The town board of each town, die council or other governing body of each city, is the local board of ^ipeal and equalization except; 1 . in cities whose charters provide for a board of equalization, or 2. in any city or town that has transferred its local board of appeal and equalization power and duties to the county board. The county assessor shall fix a day and time when the local board of appeal and equalization shall meet in die assessment districts of the county. Notw ithstandmg anv law- or cit\’ charter to the contrary, a city board of equalizanon shall be referred to as a board of appeal and equalization. On or before February 15 of each year, the as.se.ssor shall give writtai 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 1 and May 31 each year. The clerk shall give published and posted notice of the meetmg at least 10 days before die date of the meetinc. * MP The board shall meet at the office of the cler; to review the assessment and classification of preperty in die town or ci^'. No changes in v aluation or classification which are intended to correct errors in judgment ly die county assessor may be made by the county acgpgyir after the board has adjourned in diose cities ot towns that hold a local board of appeal and equalization; however, corrections of errors diat are merely clerical in nature or changes that extend homestead treatment to property' are permuted after adjournment until die tax extension date for diat assessment year. The changes must be fully documented and mam’iamed in the assessor’s oflSce and must be avail^le for review by' any person. .A copy of the changes made during this period in diose cities or towns that hold a local board of appeaH and equalizanon must be sent to die county board no later dian D^stiber 31 of die assessment v’car.