Laserfiche WebLink
Board of Appeal and Equalization Handbook <br />Quorum requirements <br />A majority of the voting members of the Board of Appeal and Equalization must be in attendance in order for any <br />valid action to be taken. When a boardmeetsand conducts business without a quorum, it is conducting an illegal <br />meeting. This means that any changes made by a board which <br />does not meet the quorum requirement are null and void. <br />What constitutes a quorum? <br />The number of people required to be present <br />Quorum requirements differ depending on the type <br />before the members at ameeting can conduct <br />of body that is meeting. Per Minnesota Statutes, <br />business. For the Board of Appeal and Equalization, <br />Section 274.01, subdivision 1, paragraph (a), the town <br />a majority of the voting members of the board must <br />board of a town, or the council or other governing body <br />be present to meet the quorum requirement. <br />of a city is the Local Board of Appeal and Equalization. <br />Townships: Per Minnesota Statutes, Section 366.01, subdivision 1, the supervisors of each town constitute the town board. <br />Two supervisors constitute a quorum at a town board meeting unless the town is operatingunder “option A,” which means it <br />has a five-member board of supervisors. In the latter case, three supervisors are required to meet the quorumrequirement. <br />City councils: According to Minnesota Statutes, Section 412.191, the city council in a standard plan cityshallconsistofan <br />electedmayor,anelectedclerk, and three or five elected council members (which means these cities have either five or <br />seven voting members). In optional plan cities, the city council consists of an elected mayor and four or six elected council <br />members (which means these cities have either five or seven voting members). In all statutory cities, the mayor is a voting <br />member of the council and must be counted when determining whether a quorum is present. A majority of the voting <br />members must be present to meet the quorumrequirement. <br />Charter cities may provide that a different number of council members constitute a quorum. <br />Special boards: Appointed by the governing body ofa city, a majority of the voting members must be present in order to meet <br />the quorumrequirement. <br />County commissioners serve as the County Board of Appeal and Equalization: The number of commissioners is either five or <br />seven. (Generally, there are five members; however, counties with more than 100,000 in population may,by board <br />resolution, increase their county board from five to seven members.) When the county board is serving as the County Board <br />of Appeal and Equalization, the county auditor is also a voting member. If there are six total voting members, at least four <br />must be present to meet the quorum requirement. If there are eight total voting members, at least five must be present to <br />meet the quorumrequirement. <br />If a quorum is not present, the meeting cannot legally be held. The County Board of Appeal and Equalization will be <br />transferred to a special board for the next assessment for failure to comply with the quorum requirement. <br />A county board whose powers are transferred to the special board for failing to meet either the training or quorum requirement <br />may be reinstated by resolution of the county board and upon proof that at least one of the county board’s members has <br />completed the appeals and equalization course. The resolution and proof must beprovided to the commissioner of revenue by <br />February 1 to be effective for the current assessment year. <br />Note: The citation for the appeals and equalization course and meeting requirements for county boards is Minnesota <br />Statutes, Section 274.135. <br />30 <br /> <br />