Laserfiche WebLink
��i <br /> Eof <br /> lk — - Request for Action <br /> River <br /> To Item Number <br /> Mayor and City Council <br /> Agenda Section Meeting Date Prepared by <br /> Board of Appeal April 9, 2018 Tina Allard, City Clerk <br /> Item Description Reviewed by <br /> Board of Appeal and Equalization Cal Portner, City Administrator <br /> Reviewed by <br /> Action Requested <br /> 1. Sherburne County will call upon each property owner. The Board is asked to listen to the property <br /> owner and then make a determination regarding the valuation or classification of the parcel. <br /> If the Board is faced with a decision it is not sure how to vote,the decision should be "no change." <br /> The property owner is then able to appeal to the County Board or the Tax Court. <br /> 2. If the Board determines further review a parcel is needed, a reconvene meeting must be set in order <br /> for the assessor to report back to the Board.The date and time must be determined before the recess <br /> of this meeting and must be within 20 days. This timeline would be Tuesday,April 10 - Sunday,April <br /> 29. There is a regularly scheduled City Council meeting on April 16. <br /> Background/Discussion <br /> Board Purpose <br /> The Board's purpose is to objectively determine if 2019 values and classifications of parcels has been <br /> properly set by the assessor and should keep in mind that reductions in value shift the tax burden to <br /> others. It's assumed the assessor has properly valued and classified a property and the burden of proof <br /> rests with the property owner who must present factual evidence to disprove the assessor's value or <br /> classification. All changes made by the board must be based on fact. <br /> Reconvene Meeting <br /> The Board should not order the assessor to review a parcel and change the valuation/classification and <br /> then adjourn. The Board may ask the assessor to review a parcel and report back to the Board at a <br /> reconvene meeting. All issues must be resolved before the meeting is adjourned. If issues still need to be <br /> considered,the Board should recess until the next meeting. <br /> Once the Board has adjourned,it can't reconvene. Reconvene meetings are limited to appeals and not for <br /> hearing a property owner's initial appeal. <br /> Reference Handbook <br /> http://www.revenue.state.mn.us/local gov/prop tax admin/education/baetraining handbook.pdf <br /> The Elk River Vision <br /> A avelcoming community with revolutionary and spirited resourcefulness, exceptional p D W E H E D D Y <br /> service, and community engagement that encourages and inspires prosperity /` UR <br />