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Board of Appeal and Equalization Handbook The board meeting Who must attend the meeting -Local Boards Per Minnesota Statutes, Section 274.01, subdivision 1, paragraph (a), the town board of a town or the council or other governing body of a city is the Local Board of Appeal andEqualization, except in the followingsituations: Cities whose charters provide for a boardof equalization; Cities or towns that have transferred their local board duties to the county (see Chapter5); Cities with Special Boards of Appeal and Equalization appointed by the governing body (see Chapter 5);or Cities or towns whose local board duties have been transferred due to noncompliance with the training requirements. When a Local Board of Appeal and Equalization convenes, a majority of the voting members (quorum) must be in attendance in order for any valid action to be taken (see Chapter 4 for more information about quorum requirements). The local assessor –when applicable –is required by law to be present with his/her assessment books and papers. The local assessor is required to take part in the proceedings to support his values or recommend a change, but thelocal assessor has no vote. He/she should be prepared to explain how the value was determined, and in doing so, the assessor should be able to describe the characteristics of the property, such as: location and neighborhood, public or private restrictions on the property, building type and size, quality of construction, age of the structure, physical condition of the structure, total number of rooms and total number of bedrooms and bathrooms, and market conditions,etc. The local assessor should be knowledgeable about the local real estate market and the property in the area. While it is not the goal of the assessor to influence the board, the assessor should provide factual information to support the value and classification or to support a recommended change to a subject property. The local assessor also should be able to explain how the property classification was determined. In addition to the local assessor, the county assessor or one of his/her assistants is required to attend. The board should ask the local and/or county assessors to present any tables that have been prepared, making comparisons of the current assessments in the district. Either the local or county assessor is required to have maps and tables relating particularly to agricultural land values for the guidance of the Local Board of Appeal and Equalization. The local board should be prepared to ask the local and county assessors questions, and assessors should be prepared to answer questions and provide information that will assist the board in its deliberations. Meeting dates and times for the local board The meeting date and time for the Local Board of Appeal and Equalization is set by the county assessor. The county assessor must provide written notice of the date and time to the city or town clerk by February 15 of each year. The clerk shall publish and post notice of the meeting at least 10 days before the date of the meeting. The Local Board of Appeal and Equalization meeting must be held between April 1 and May 31 of each year (unlessthe provisionsofacharterprovideotherwise).The local board must conduct its business and adjourn within 20 days of the date stated in the published notice. Upon request, the Department of Revenue (at its discretion) may grant extensions beyond the 20-day time period to datenolaterthanMay31. No changes may be made by the local board after adjourning. The county assessor also may not make any changes in valuation or classification that are intended to correct errors in judgment by the county assessor after the local board has adjourned. However, the county assessor may makechanges that are clerical in nature or changes that extend 13