04-20-2005 Board of Appeal and Equalization Packet

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( r'S C DATE; 02/04 SECTION: 4110 PAGE: 6 12. The complaints and objections of taxpayers who feel aggrieved with an\- asse.ssments for the current year should be considered very carefully by the board. Such assessments must be reviewed in detail and the board has authority' to make corrections it deems to be just The board may adjourn from day to day until all cases have been heard. 13. A nonresideni may file uritten objections to his assessment with tlie count) asse.ssor prior to the meeting of the board of appeal and ec]ualization. Such objections must be presented to the board for consideration while it is in session. 14. Before adjourning, the board of appeal and equalization should prepare an official list of the changes. Die law* requires that the changes be listed on a .separate form which is ^ipended to the assessment book. The assessments of omined propert> must be listed in detail with their market values. .All assessments that have been increa.sed or decreased should be showTi as prescribed in the form along with their market values. After the changes have been cx*»npieted, the record should be signed and dated by the membets of the Kxal boai J oi dppeal ’UKi eijualization. i he changes lifted in the proceedings should be entered in the assessment book by the county assessor Infonnafioo for Local Boards of Appeal and Equalization The local board of appeal and equalization must complete its work and adjourn within 20 days from the time of convening specified in the notice of the clerk, unless a longer period Ls ^^ved by the Commissioner of Revenue. No action taken after that date shall be valid. A request for additional time in order to complete the w ork of the board of appe and equalization must be addressed to the Commissioner of Revenue in writing. The commissioner's approval is necessary to legalize any procedure subsequent to the e.\piration of die 20-day period. TVe Commissioner of Revenue will not how’ever. extend the time for local boards of appeal and equalization to meet past the time county boards of appeal and equalization convene in June. If a person fails to appear in person, by counsel, or by written communication before the local board of appeal and equalization after being duly notified by the board's intent to raise the assessment of the property, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, he she mav not appear before the county board of appeal and equalization for a review of the assessment or classification, except wdien an assessment was made subsequent to the meeting of the board or if it can be ^blished that notice of the market value was not receiv-ed at lea.st five davs before the local ’of ^ipeal and equalization meeting. (M.S. 274.01, subdivision 1) All real property subject to taxation shall be listed and at least one-fifth of the parcels listed diall be ^ipraised each year with reference to dieir value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum mtervals of fiv e vears. .All real property becoming taxable in any year shall be hsted with reference to its v alue on January 2 of that year. (M.S. 273.01) i i i