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City Council Agenda Packet 05-08-2002 Special Board of Review . . . 1. Call to Order 2. AGENDA SPECIAL MEETING - MONTICELLO CITY COUNCIL BOARD OF REVIEW Wednesday, May 8, 2002 - 7 p.m. Wright County Assessor's OUice - Board of Review 3. Adjourn . DATE: 11/01 SECTION: 4110 PAGE: 1 LOCAL BOARD OF APPEAL AND EQUALIZATION NOTICE OF MEETING The clerk shall give at least ten days posted notice of the time and place of the meeting of the board of appeal and equalization; but the failure to give such notice or hold such meeting shall not vitiate any assessment, except as to the excess over the market value of the property. (M.S. 274.03) . The Commissioner of Revenue shall specify the form of the notice. The assessor shall attach to the assessment roll a statement that the notices have been mailed. Any assessor who is not provided sufficient funds from the assessor's governing body to provide such notices may make application to the Commissioner of Revenue to finance such notices. The Conunissioner of Revenue shall conduct an investigation and if satisfied that the assessor does not have the necessary funds, issue a certification to the Commissioner of Finance of the amount necessary to provide such notices. The Commissioner of Finance shall issue a warrant for this amount and deduct the amount from any state payment to the county or municipality. The necessary funds to make such payments are hereby appropriated. Failure to receive the notice shall in no way affect the validity of the assessment, the resulting tax, the procedures of any board of appeal and equalization or the enforcement of delinquent taxes by statutory means. (M.S. 273.121) LOCAL BOARD OF APPEAL AND EQUALIZATION - DUTIES The town board of each town, the councilor other governing body of each city, is the board of appeal and equalization except: 1. in cities whose charters provide for a board of equalization, or 2. in any city or town that has transferred its local board of appeal and equalization power and duties to the county board as provided in subdivision 3. . The county assessor shall fix a day and time when the board or the board of appeal and equalization shall meet in the assessment districts of the county. Notwithstanding any law or city charter to the contrary, a city board of equalization shall be referred to as a board of appeal and equalization. On or before February 15 of each year the assessor shall give written notice of the time to the city or town clerk. Notwithstanding the provisions of any charter to the contrary, the meetings must be held between April 1 and May 31 each year. The clerk shall give published and posted notice of the meeting at least ten days before the date of the meeting. The board shall meet at the office of the clerk to review the assessment and classification of property in the town or city. No changes in valuation or classification which are intended to COlTect elTors in judgment by the county assessor may be made by the county assessor after the board has adjourned in . DATE: 11/01 SECTION: 4110 PAGE: 2 those cities or towns that hold a local board of appeal and equalization; however, corrections of errors that are merely clerical in nature or changes that extend homestead treatment to property are permitted after adjoumment until the tax extension date for that assessment year. The changes must be fully documented and maintained in the assessor's office and must be available for review by any person. A copy of the changes made during this period in those cities or towns that hold a local board of appeal and equalization must be sent to the county board no later than December 31 of the assessment year. . The board shall determine whether the taxable property in the town or city has been properly placed on the list and properly valued by the assessor. If real or personal property has been omitted, the board shall place it on the list with its market value, and correct the assessment so that each tract or lot of real property, and each article, parcel, or class of personal property, is entered on the assessment list at its market value. No assessment of the property of any person may be raised unless the person has been duly notified of the intent of the board to do so. On application of any person feeling aggrieved, the board shall review the assessment or classification, or both, and correct it as appears just. The board may not make an individual market value adjustment or classification change that would benefit the property in cases where the owner or other person having control over the propeliy will not permit the assessor to inspect the property and the interior of any buildings or structures. A local board may reduce assessments upon petition of the taxpayer but the total reductions must not reduce the aggregate assessment made by the county assessor by more than one percent. If the total reductions would lower the aggregate assessments made by the county assessor by more than 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. A majority of the members may act at the meeting, and adjoum from day to day until they finish hearing the cases presented. The assessor shall attend, with the assessment books and papers, and take part in the proceedings, but must not vote. The county assessor shall attend the meetings. The board shall list separately, on a form appended to the assessment book, all omitted property added to the list by the board and all items of property increased or decreased, with the market value of each item of property, added or changed by the board, placed opposite the item. The county assessor shall enter all changes made by the board in the assessment book. . . DATE: 11/01 SECTION: 4110 PAGE: 3 Except for taxpayers in the town or city whose town or city elected to transfer its powers and duties to the county, if a person fails to appear in person, by counsel, or by written communication before the board after being duly notified of the board's intent to raise the assessment of the propeliy, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, the person may not appear before the county board of appeal and equalization for a review of the assessment or classification. This paragraph does not apply if an assessment was made after the local board meeting, as provided in Section 273.01, or if the person can establish not having received notice of market value at least five days before the local board meeting. The local board must complete its work and adjourn within 20 days from the time of convening stated in the notice of the clerk, unless a longer period is approved by the Conmlissioner of Revenue. No action taken after that date is valid. All complaints about an assessment or classification, made after the meeting of the board must be heard and deternlined by the county board of appeal and equalization. A nonresident may, at any time, before the meeting of the board file written objections to an assessment 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) . . ..2 "3 ~ 1 ~ '0 E: 8e 1 ' I ,~ - - ........ ~ Q - - - -- - - 0 ~ - c% ~ sc% <:) ~ ~ 0 c e \'6 <"6 q) r6 ~ . ~ $ ~1 Il~ _C;.{ ~ ..J.- 10 ~ .;.~ ~~ 0 - -4 '" . :lo_.J ~l~ r- ~ -"-,J ~ <. ,,;- ~ <^ ~~ ....j .0 ';-J r -? o "- l~ .. ::s ... ~ -6- -~ ..! 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