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Board of Appeal and Equalization Handbook <br />Benefits for the local board <br />The benefit for the local board is that an open book meeting saves time for board members. It eliminates the needfor <br />theboardtobecomefamiliarwithandeducated on the local real estate market. Board members will be able to spend <br />this time concentrating on their other duties as town board or city council members. In addition, board members can <br />avoid confrontational situations with constituents and will no longer be put into difficult situations by having to make <br />decisions about the property values or classifications of property owned by friends andneighbors. <br />However, one possible disadvantage is that the assessor who made the original assessment may also be reviewing the <br />property for the open book appeal. <br />Objectivity (or the appearance of objectivity) may be lost. <br />Benefits for the county <br />While the number of appeals made at the open book meeting may not be less than the number of appeals to thelocal <br />board,thebenefitforthecountyisthattheopen book process allows for immediate consideration of issues, and in <br />many cases, appeals are resolved before the County Board of Appeal and Equalization. The process is efficient for the <br />county because it can often consolidate several jurisdictions into one meeting (or a series of meetings) instead of <br />holding at least one meeting in eachjurisdiction. <br />Option 1: Transferring assessment and local board duties to the county <br />The town board or city council may transfer the powers and duties of the Local Board of Appeal and Equalization to <br />the county board (under Minnesota Statutes, Section 274.01, subdivision 3) and no longer perform the function of a <br />Local Board of Appeal and Equalization. <br />However, in order to exercise this option, the local jurisdiction also must have its assessment done by the county. This <br />means that the local jurisdiction must give up its local assessor. Some jurisdictions do not see this as an option, because <br />they have no intention of relinquishing this power to the county. For other town boards or city councils, this may be a <br />good option. <br />Before transferring the powers and duties to the county board, the town board or city council must give public notice <br />of the meeting at which the proposal for transfer is to be considered (the public notice needs to follow the procedure <br />contained in Minnesota Statutes, <br />Section 13D.04, subdivision 2). <br />A town board or city council that wishes to transfer the assessment and local board duties to the county board must <br />communicate this intent in writing to the county assessor before December 1 of any year to be effective for the following <br />year's assessment. This transfer of duties may either be permanent or for a specified number of years. However, the duties <br />must be transferred to the county board for a minimum of three years, and the length of the transfer must be stated in <br />writing. A town or city may renew its option to transfer its duties to the county board. <br />Property owners in jurisdictions that have chosen this option would be provided with an open book meeting in place of the <br />Local Board of Appeal and Equalization. <br />Property owners who are not satisfied with the outcome of the open book meeting may appeal to the County Board of <br />Appeal and Equalization and/or to Tax Court. <br />34 <br /> <br />