04-18-2012 Council Minutes Board of Appeal & Equalization

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LOCAL BOARD OF APPEAL AND EQUALIZATION SLTNIlVIARY OF DUTIES AND RESPONSIBILITIES Most of the responsibilities listed under the Local Board of Appeal and Equalization are statutory, primarily found in Minnesota Statutes 274.01. • The first responsibility is attendance. The Local Board of Appeal and Equalization is an official public meeting similar to a City Council meeting and can not convene without a quorum. In addition to the local assessor, the county assessor, or one of his/her assistants is required to attend. • The valuation notices shall be in writing and be sent by ordinary mail at least ten calendar days before the meeting of the board. The valuation notice will include the dates, places and times set for the meetings of the Local Board of Appeal and Equalization as well as the Hennepin County Board of Appeal and Equalization. • The meetings must be held between April 1 and May 31 each year. The County Assessor shall fix a day and time when the Local Board of Appeal and Equalization shall meet. The board must complete its work and adjourn within 20 days from the time of convening stated in the notice of the clerk, i.e., calendar days -- original night is day one. • The clerk shall give published and posted notice of the meeting at least ten days before the date of the meeting. • Local Boards of Appeal and Equalization must see that all taxable property is properly assessed, valued, and classified for all current assessments. The board may consider both real and personal property. • If any property has been omitted,the board must correct the assessment by adding it to the list of assessments along with its market value. • The board may not increase or decrease by percentage all assessments in a district of a given class of property. Changes in the aggregate assessment by class are made by the county board of equalization. • Although the Local Board of Appeal and Equalization has the authority to increase or decrease individual assessments, the total of such adjustments must not reduce the aggregate assessment by more than one percent. If the total reductions would lower the aggregate assessments by more that one percent, none of the adjustments may be made. The assessor shall correct any clerical errors or double assessments discovered by the board without regard to the one percent limitation. • The local board does not have the authority to reopen former assessments on which taxes are due and payable. The board only considers assessments in the current year.