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! <br />t <br />I 4 <br />DATE: 02/04 <br />SECTION: 4110 <br />PAGE: 8 <br />IW <br />Compliance: Cities and towns must provide proof to the county assessor by December 1, <br />2006, and each year diereafter, of having: <br />at least one membo' at each local board of ^jpeal and equalization meeting who has <br />attended the appeals and equalization course in the last four years; and <br />a quorum at each local boa^ of appeal and equalizabon meeting in the prior year. <br />Any city or town that fails to provide such proof is deemed to have transferred im board of <br />appeal and equalizanon powers to the count>' for die following year's assessment <br />The county shall notify taxpayers when the board of appeal and equalization for a city or town <br />has been tRansferred. Prior to die counfy board of ^ip^ and equalization, the county shall <br />make avai^le to diose taxpayers a procedure for re\’iewing their assessements such as open <br />botdt meetings. This alternative review process shall take place in April and May. <br />A local board whose powers are transferred to the county for failing to meet these <br />requiruinaits may be remstatud by resolution of the governing body of the c't)’ or loun and <br />iqxm pixxif that one of the members of die local board has attended the appeals and <br />equalization course. The resolution and proof must be provided to die county assessor by <br />December 1 in order to be effective for Ae followong year's assessment. (M.S. 274.014) <br />#■ <br />^ 1 * <br />' ' * <br />.. ^ <br />■'1 ■ V , <br />1 I. ■ I •'I <br />• fdtab rr