1.0. SR 02-28-2005 - Laserfiche WebLink

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Training required for members of local boards of appeal and equalization Jacque Betz, MN Departl'Nmt of Revmue Legislation enacted in the 2003 session requires that there be at least one voting member at each meeting of a local board of appeal and equalization (beginning with the 2006 local boards) who has attended an appeals and equalization course developed or approved by theconmussioner of Revenue within the last four years. (The member nmst attend the course no later than Jan. 1, 2006, and each year thereafter.) The appeals and equaliza- tion course details the responsibilities, procedures, and requirements oflocal boards of appeal and equalization. The legislation also required the commissioner of Revenue to develop a handbook to be reviewed during the course. The handbook includes infor- mation about: . The role of the local board in the asse"ssment process. . The legal and policy reasons for fair and impartial appeal and equaliza- tion hearings. . Local board m.eeting procedures that foster fair and impartial assess- ment reviews and other best practices recommendations. . Quorum requirements for local boards. . Explanations of alternate n1.ethods of appeal. More than one board member encouraged to attend training While the law only requires that one voting board member attend the appeals and equalization course within the last four years, the Department of Revenue recommends that additional board members attend the training. The member who has attended the training session must be present at the local board of appeal and equalization meeting. If that member fails to attend the nieeting due to illness or other circumstances, the board is deemed to have transferred its duties to the county. Having more than one board member attend the course can elimi- nate situations in which unforeseen circumstances result in a failure to comply with the training requirement. Must be voting member to satisfy requirelnents Please note that a voting member of the board must attend the appeals and equalization course to meet the train- ing requirements. Generally, the council or other governing body of a city is the local board of appeal and equal- ization. While city clerks are encour- aged to attend the training, the clerk's attendance will only satisfy the train- ing requirements if the clerk is a voting member of the board. Course materials An electronic copy of the handbook is available on the Department of Revenue web site. Each attendee will receive a printed copy of the handbook at the training session. A presentation, developed in conjunction with the handbook, is also available on the Department of Revenue web site. To access the training information, visit: www.taxes.state.m.n.us (click "Property tax administrators" in the left navigation panel, then "Local gov- ernments/schools," then "Local Board of Appeal and Equalization training"). Training sessions Your county assessor will notify you of the training session(s) to be held in your county. If you are unable to attend the training session(s) in your county or it is more convenient for you to attend a training session in another county, check the Depart- ment of Revenue web site for dates, times, and locations of upcoming trailung sessions. You will need to contact the county assessor in the county where the training will be located to register for the course and to be certain space is available. More training sessions will be scheduled, so please check the web site for addi- tional dates and locations. No certificatIOns will be mailed Please note that you will not receive a certification after attending the appeals and equalization course. On Jan. 1 of each year (beginning Jan. 1, 2006), the Department of Revenue will send a list with the names of all local board of appeal and equalization members who have attended the training within the last four years to the county assessor. If your local board has a member who has attended the training within the last four years, the county assessor will con- tact your board to schedule a local board of appeal and equalization meeting. If your local board does not have a member in compliance with the training requirement, the county assessor will notify your board and change the local board of appeal and equalization meeting to an open book meeting. 1" January 19, 2005 Page 9