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'�. DEPARTMENT <br />� OF N€VENUE <br />■ The role of the board in theassessment process; <br />■ Legal and policy reasons for fair and impartial appeal and equalization hearings; <br />■ Meeting procedures that foster fair and impartial assessment reviews and best practices <br />recommendations; <br />■ Quorum requirements for boards; and <br />■ Explanations of alternate methods of appeal. <br />Compliance requirements <br />All cities and towns must comply with the training and quorum requirements listed below. All counties must comply with the <br />training and quorum requirements listed below: <br />■ At least one voting member at each board meeting has completed the appeals and equalization course within the last <br />four years; and <br />■ A quorum was present at each board meetingfor the previous assessment year. <br />Failure to comply <br />Any city or town that fails to meet the compliance requirements by February 1of each year is deemed to transfer its powers <br />to the County Board of Appeal and Equalization for a minimum of two assessment years beginning with the current <br />assessment year. The jurisdiction would lose its local board for a minimum of two years and then they would need to provide <br />proof of compliance and a resolution to the County Assessor by February 1 of the assessment year they want to reinstate <br />their board powers. <br />Any county that fails to meet the compliance requirements by February 1 of each year is deemed to transfer its powers to the <br />Special Board of Equalization for a minimum of two assessment years beginning with the current assessment year (see <br />alternate methods of appeal section for more information on special boards). A county board that does not comply with the <br />requirements and has not appointed a special board of equalization shall appoint a special board of equalization before the <br />following year's assessment. <br />A special board of appeal and equalization must also meet the training requirements of the regular board of appeal and <br />equalization. <br />The Notice of Valuation and Classification must notify property owners when the Board of Appeal and Equalization for a <br />city or town has been transferred to the county or for a county has been transferred to a special board for failure to <br />comply with these requirements. Instead of a Local Board of Appeal and Equalization meeting, property owners must be <br />provided with a procedure for reviewing their assessments, such as open book meetings, prior to the meeting of the <br />County Board of Appeal and Equalization. This alternate review process will take place in April and May. <br />A board who fails to meet these requirements may be reinstated by resolution of the governing body and upon proof that <br />one of the members of its Board of Appeal and Equalization has completed the appeals and equalization course. The <br />resolution and proof must be provided to the county assessor for cities and towns and to the commissioner of revenue for <br />counties by February 1 to be effective for the current assessment year. <br />Note: The citation for the appeals and equalization course and meeting requirements for local boards is Minnesota <br />Statutes, Section 274.014 and for county boards is section 274.135. <br />�� <br />4 <br />