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<br />2007 MINNESOTA STATUTES <br />274.01 BOARD OF APPEAL AND EQUALIZATION. <br />Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) <br />The town board of a town, or the council or other governing body of a <br />city, is the board. of appeal and equalization except (1) in cities whose <br />charters provide for a board of .equalization or (2) in any city or town <br />that has transferred its local board of review power and duties to the <br />county board as provided in subdivision 3. The county assessor shall <br />fix a day and time when the board or the board of equalization shall <br />meet in the assessment districts of the county. Notwithstanding any <br />law or city charter to the contrary, a city board of equalization shall be <br />'" referred to as aboard of appeal and equalization. On or before <br />;, February 15 of each year the assessor shall give written notice of the <br />time to the city or town clerk. Notwithstanding the provisions of any <br />charter to the contrary, the meetings must be held between April 1 and <br />May 31 each year. The clerk shall give published and posted notice of <br />the meeting at least ten days before the date of the meeting. <br />~~ <br />