04-20-2005 Board of Appeal and Equalization Packet

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( ( .9 • r> DATE: 02/04 SECTION: 4110 PAGE: 2 The board shall detennine whether llic taxable propertj' in the touTi or citv- has been properly placed on the list and propaly valued b>' the assessor. If real or persona] propcrn’ has been omitted, die board shall place it on the list widi its market value, and correct the assessment so that each tract or lot of real properU’, and each article, parcel, or class of personal propert>-, is entered on the assessment list at its market value. No assessment of the pri»pert>- of an\- person may be raised unless the person has been duly notified of the intent of the board to do so. On triplication of any person feeling aggrieved, the board shall re\iew the as.sessment or classification, or both, and correct it as appears just The board may not make an individual market value adjustmoit or classification change that would benefit the property in ca.ses where die owner or other person ha^’ing control over the propert)' will not permit the assessor to inspect the property and die interior of any buildings or structures. A local board may reduce assessments upon petition of the taxpayer but the total reductions must not reduce the aggregate assessment made by die count}’ asses-sor by more than one percent. If the total reductions would lower the aggregate assessments made by the count}’ assessor by more than one percent, none of the adjustments may be made. The as.sessor shall correct any clerical errors or double assessments discovered by the board witliout regard to the one percent limitation. A local board of ^ipeal and equalization does not have die audiorit}' to grant an exemption or to order property removed fiom the tax rolls. A majority of die members may act at the meeting, and adjourn from da}- to day until tiiey finish hearing the cases presented. The assessor shall attend, i^ith the assessment books and papers, and take part in the proceedings, but must not vote. The count}- a.ssessor shall attend the meetings. The board shall list separately, on a form appended to the assessment book all omitted propert}’ added to the list by the board and all items of propert}- increa.sed or decreased, w-idi die maiket value of each item of propert}', added or changed by the board, placed opposite the hem. The count}- assessor shall enter all changes made b> the board in the assessment book. Except for taxpayers in the town or city whose town or city elected to transfer its powers and duties to die county, if a person feds to appear m person, by counsel or by wrinen communication before die board after b^g duly notified of the board's intent to rai.se the assessment of die property, or if a person fe' 'mg aggrieved by an assessment or classification iails to apply for a rei-iew of the assessment or dassificaiion. the person may not appear before die county board of appeal and equalization for a rex-iew- of die assessment or classification. This paragr^ih does not apply if an assessment was made after the local board meeting, as prov-ided in M.S. 273.01, or if the person can establish not ha\’ing received the iKtticc of maricet value at least five da}’s before die local board meeting.