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<br />. <br /> <br />Minn. Stat. ~ 274.01, subd. <br />I(c). <br /> <br />Minn. Stat. ~ 274.01, subd. <br />1 (f). <br /> <br />Minn. Stat. ~ 274.13. <br /> <br />. <br /> <br />Minn. Stat. ~ 375.192. <br /> <br />Minn. Stat. ~ 270.11, subds. I, <br />6. See also, Minn. Stat. ~ <br />274.13. subd. l(a). <br /> <br />. <br /> <br />494 <br /> <br />HASDBOOK FOR MISSESOTA CmES <br /> <br />The local board of review may not reduce the total or aggregate <br />amount of the county assessor's assessment by more than one <br />percent This means that the board must often compensate for <br />reductions in assessed values by making comparable increases <br />in assessments against other parcels of property. <br /> <br />All complaints about an assessment or classification made after <br />the meeting of the board must be heard and determined by the <br />county board of equalization. <br /> <br />County board of equalization <br /> <br />The county board of equalization consists of either the county <br />auditor and the county commissioners, or a special board of <br />equalization appointed by the auditor and the board of county <br />commissioners. The statutes establish meeting dates. <br /> <br />Although the county board of equalization may decrease and, <br />after notice to the taxpayer, increase individual valuations, its <br />primary task is to equalize the ratio between market value and <br />assessed market value in the various districts. The county board <br />of equalization's main purpose is to secure uniformity of <br />assessed value from district to district, with only occasional <br />attention to uniformity between taxpayers within anyone <br />district. The board may not reduce the aggregate valuations of <br />either real or personal property in the county below the amounts <br />the assessors have determined, but it may increase these <br />amounts. <br /> <br />Upon the property owner's application, the board may change a <br />property's homestead classification or reduce its market value, <br />reducing or refunding any taxes the person has already paid. <br /> <br />State board of equalization <br /> <br />The commissioner of revenue acts as the state board of <br />equalization. The commissioner's primary assessment task is to <br />ensure uniformity of valuations between counties. The <br />commissioner may adjust valuations between districts and <br />between classes of property. The commissioner may raise or <br />lower individual assessments, but may increase individual <br />assessments only after the taxpayer has received notice and has <br />had an opportunity to be heard. The commissioner may not <br />reduce the aggregate value of all property in the state by more <br />than one percent below the total the county boards of <br />equalization have reported. The commissioner may order a <br />reassessment of property in any district. <br />