6.6. SR 02-05-1996 - Laserfiche WebLink

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HANDBOOK FOR MINNESOTA CITIES board must often Compensate for reduc- tions in assessed values by making comparable increases in assessments against other parcels of property. After the final adjournment of the. board of review, the city assessor may make additional assessments, but the board cannot make furthe~ review. Complaints on these later assessments can ~o to the county board of equalization. COUNTY BOARD OF EQUALIZATION The county board of equalization con- sists of either the county auditor and the county commissioners, or a special board of equaltz, atJon that the auditor and the board of county commissioners ap- points? The statutes establish meeting dates. Although the county board of equaliza- Uon may decrease and, after notice to the taxpayer, increase individual valuations, its primary task is to equ:~llze the ratio between market value and assessed market value in the various districts. Its main purpose is to secure uniformity of assessed value from district to district with only occasional attention to unifor- mity between taxpayers within any one district. It may not reduce the aggregate valuations of either real or personal property in the county below the amounts the assessors have determined, but it may increase these amounts. Upon the property owner's application, the board may change a property's home- stead classification or reduce its market value, reducing or refunding any taxes the person has already pald.~ STATE BOARD OF EQUALIZATION The commissioner of revenue acts as the state board of equalizaUon.39 The commissioner's primary assessment task is to assure uniformity of valuations between counties. The commissioner may adjust valuations between districts and between classes of property. The commis- sioner may raise or lower lndividu,--d assessments, but may increase individual assessments only after the taxpayer has received notice and has had an opportu- nity to be heard. The commissioner may not reduce the aggregate value of all property in the state by more than one percent below the total the county boards of equalization have reported. The com- missioner may order a reassessment of property in any district. APPEALS TO TAX COURT The tax court is the final authority for the hearing and determination of all questions under the property tax laws of the state, except for an appeal to the Supreme Court.~° The tax court has Jurisdiction in cases dealing with property taxes only after the taxpayer has appealed the valuation or assessment to the town or city board of review and to the county board of equalization, except for those taxpayers whose original assessments came from the commissioner of revenue. The tax court has no Jurisdiction Involv- ing an order of the state board of equaliza- tion unless a taxpayer contests the valua- tion of the property. The tax court must hold hearings at any place in the state so that taxpayers may appear before the court with as little inconvenience and expense to the tax- payer as possible. The small claims division of the tax court has Jurisdiction in any case con- cerning the valuation, assessment, or taxation of residential property the tax- payer has homesteaded. It also hears cases concerning the tax laws in which the amount in controversy does not exceed $5,000, including penalties and interest? The notice that goes to the taxpayer of the assessment, determination, or order of the commissioner or the appropriate unit of government, should include written noUcc that thc taxpayer has thc right to appeal to the tax court, and ff applicable, to the small claims division. The notice must state that the taxpayer must appeal to the town or city board of equalization and to the county board of equalization before appealing to the small claims division of the tax court, except in those cases where the commissioner of revenue determined the assessment.4~ Other taxes As mentioned earlier, the Legislature has granted clues authority to Impose some utility taxes and taxes on lodging, as well as special sales taxes for some cities. These are discussed more fully in the League's Preparing City Budgets memo. 326