Laserfiche WebLink
<br />. <br /> <br />Minn. Stat. ~ 274m, subd. <br />1 (a), (d). <br /> <br />Minn. Stat. ~ 274.Ql, subd. <br />I(a). <br /> <br />Minn. Stat ~ 274.Ql, subd. <br />1(1). <br /> <br />Minn. Stat. ~ 274.Ql, subd. <br />1 (b). <br /> <br />... <br /> <br />Minn. Stat. ~ 274.01, subd. <br />I(e). <br /> <br />-- <br /> <br />CHAPTER 21 <br /> <br />The board ofreview meets in the city clerk's office. The city <br />assessor and the county assessor must attend this meeting with <br />their assessment books and papers. These officials may take part <br />in the proceedings, but may not vote. <br /> <br />The meeting date of the board of review must be between April <br />I and May 31, and is fixed by the county assessor on or before <br />April 1 of each year by giving written notice to the city clerk. <br />After receiving the notice, the clerk must give published and <br />posted notice of the meeting at least 10 days before the date of <br />the meeting. <br /> <br />A majority of the members may take action at the board of <br />review meeting, and may adjourn the meeting from day to day <br />for a period of 20 days until they complete their work. After 20 <br />days, the board has no authority and any action it takes is invalid <br />unless the commissioner of revenue has granted an extension. <br /> <br />In fulfilling its role, the board of review has three main <br />functions: <br /> <br />. <br /> <br />It must review the assessor's list, making sure that all <br />taxable property in the city has been properly placed on <br />the list. <br /> <br />It must review the assessor's valuations, striving to <br />standardize the ratio between market value and adjusted <br />market value for each individual piece of property. To <br />accomplish this, the board may raise or lower valuations <br />on individual properties, but it cannot increase <br />valuations without notifying the property owner and <br />giving that person an opportunity to be heard. <br /> <br />· The board must hear and settle the complaints of <br />individual property owners regarding the valuations on <br />their property. <br /> <br />. <br /> <br />If a person fails to appear in person or through counselor <br />written communication before the board of review after <br />receiving notice of intent to raise the assessment, or if a person <br />fails to apply for a review of the assessment, that person may not <br />appear before the county board of equalization for a review of <br />the assessment. An exception is when the assessment takes <br />place after the meeting of the board of review, or when <br />aggrieved individuals can establish that they did not receive <br />notice at least five days before the local board of review <br />meeting. <br /> <br />--...-- . -._.- ._- ----..-.--... .. .--.- - ---...---- <br /> <br />-~ <br />