04-20-2005 Board of Appeal and Equalization Packet

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DATE: 02/04 SECTION: 4110 PAGE: 3 The local board must complete its woric and adjourn within 20 days from the lime 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. .\11 complaints about an assessment or classification, made after the meeting of the board must be heard and di'rtermined by the county board of appeal and equalization. A nonresident may. at any time, oefore die meeting of the board file wntien objection.^ U) an as.sessmcnt 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, subdivision 1) Local Board Duties Transferred to Countv The town board of any town or the governing body of any home rule charter or statutorv' city may transfer its powers and duties to the county board, and no longer perform the function of a local board. Before the town board or the governing body of a aty transfers the powers and duties to die county board, the town board or city’s governing body shall give public notice of the meeting at which the propo.sal for transfer is to be considered. The public notice sliall follow (he^TTOcedure contained m M.S. liD.04. A transfer of duties as penrijcted under this subdivision must be communicated to the county as.sessor, 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 either be peimanent or for a specified number of years, provided that the transfer cannot be for less than diree years. Its length must be stated in wntmg. A town or city may renew its option to transfer. The option to transfer duties under this subdivision is only available to a town or city whose assessment is done by the county. (M.S. 274.01, subdivision 3) Alternative Review Option The count)’ shall notify taxpayers in the town or city when the iowti or city board elects to transfer its local or city board of appeal and equalization powers and duties to the county. Prior to the time of the county board of appeal and equalization, the county shall make available to those taxpayers a procedure for a review of its assessments, including, but not limited to. open book meetings. This alternative review process shall take place in ,\pril or May. (M.S. 274.13, subdivision Ic) Special Board of A|^peal and Equalization The council or other governing body of any city, including cities whose charters provide for a board of appeal and equa lization, may appoint a special board of appeal and equalization to which it may delegate all of the powers and duties of the board of appeal and equalizaiicm. The special board of ^ipeal and equalization shall serve at the direction and discretion of the appointing body, subject to the restrictions inposed bv law on the appointing body. The ^ipointing bod)' shall determine die number of members to be appointed thereto, the compensation and expenses to be paid, and the term of office of each mem’oer. .At least one member of die special board of appeal and equalization shall be an appraiser, realtor or other person familiar widi propert)' valuations in the assessment district (M.S. 274.01. subdivision 2)