04-20-2005 Board of Appeal and Equalization Packet

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r ►* .1 ri> c DATE: 02/04 SECTION: 4110 PAGE: 7 Local ass^sor: The duty of the duly appointed local assessor sh^ be to and appraise the value of all property as pro\ided by law, but all the booV woric shall be done by the count}' assessor, or his assistants, and fte value of all propeit}' subject to assessment and taxation shall be determined by the county assessor. (M.S. 273.061) County assessor: The county assessor makes all assessments based upon the appraised values reported to him by the local assessors or his assistanLs and his own knowledge of the \ alue of the property assessed. He must personally >iew' and determine the value of anv property' which because of its type or character may be difficult for the local assessor to appraise. The count\* assessor is to make all changes ordered by the local boards of appeal and equalization relative to the net tax capacity of the property’ of any individual firm or corporation after notice has been given and hearings have hten held. (M.S. 273.061 ) Appeals and Ei}ualization Course and Meeting Requirements New legislation was enacted in 2003 requiring the Commissioner of Revenue to develop an appeals and equalization coiUst' for local boards of appeal and equalization, ll'.c legislation was enacted in response to complaints that taxpayers had when aUending local boards of appeal and equalization meetings. For example: • some local boards have held meetings without having a quorum: ■ some taxpayers have found the experience to be confrontational; and ■ some local boards have claimed that thev’ “don’t know anj'thing about property values.” The course will detail the responsibilities, procedures and requirements of the local Kards in an effort to reduce coiuplaints and improve this step <»f the appeal process for taxpayers. The handbook: By January 1,2005, the Commissioner of Revenue is to develop a handbook for the course that will include the following: • the role ofdie local board in the assessment process; ■ legal and policy reasons for feir and ipartial hearings; • local board meeting procedures that foster fair and impartial assessment re\iews and best practices; • quorum requirements for local boards; and explanations of alternate re%neu methods. The course: By January 1,2006, at least one member at each meeting of a local board of ^apeal and equalization must have attended the ^ipeals and equalization course de\ eloped or approved by the Commissioner of Revenue wifliin the last four years. The course mav be offered in conjunction with a meeting of die Minnesota League of Cities or the Minnesota Association of TowTish^s. The handbook developed by the Commissioner of Re\ enae must be reviewed during die course.