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Board of Appeal and Equalization Handbook Legal reasons for fair and impartial local boardmeetings Minnesota Statutes, Section 274.01, subdivision 1, paragraph (b)states: “The \[local\] 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.” Minnesota Statutes, Section 274.13, subdivision 1 states: “The \[county\] board shall examine and compare the returns of the assessment of property of the towns or districts, and equalize them so that each tract orlot of real property and each article or class of personal property is entered on the assessment list at its marketvalue…” This means that any action taken by the board must be doneinanefforttoensurethatalltaxablepropertyinthe jurisdiction has been properly valued and classified by the assessor. It is assumed that the assessor has correctly valued and classified all property. The burden of proof rests with the property owner who must present factual evidence to disprove the assessor’s valuation or classification of theproperty. Minnesota Statutes, Section 273.11, subdivision 1 requires that all property be valued at its market value. The assessor is required to value all property at market value, and the Board of Appeal and Equalization also must keep this in mind when adjusting market values. The board is to hear all appeals and act in a manner that is just. Minnesota Statutes, Section 274.01,subdivision 1, paragraph (b) states: “On application of any person feeling aggrieved, the board shall review the assessment or classification, or both, and correct it as appears just.” To act in a just manner, the board must only make changes that are based on facts. County Boards of Appeal and Equalization are required by Minnesota, Statutes, section 274.13 to take an oath to fairly and impartially perform their duties. A sample of the oath is as follows: “I, <board member’s name>, will solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Minnesota, and that I will faithfully execute and discharge the duties of the <county name> Boardof Appeal and Equalization according to law and to the best of my ability and understanding.” The oath may be administered by a district judge or the clerk of the court and underscores the importance of acting fairly and impartially on all appeals brought before the county board. 21