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<br />The Elk River Vision <br />A welcoming community with revolutionary and spirited resourcefulness, exceptional <br />service, and community engagement that encourages and inspires prosperity <br />Request for Action <br /> <br /> <br />To <br />Mayor and City Council <br />Item Number <br /> <br />Agenda Section <br />Board of Appeal <br />Meeting Date <br />April 8, 2019 <br />Prepared by <br />Tina Allard, City Clerk <br />Item Description <br />Board of Appeal and Equalization Meeting <br />Reviewed by <br />Cal Portner, City Administrator <br />Reviewed by <br /> <br /> <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 value or classification of the parcel being <br /> considered. <br /> <br /> If the Board is faced with a decision it is not sure how to vote, the decision should be “no <br /> change.” The property owner is then able to appeal to the County Board or the Tax Court. <br /> <br />2. If the Board determines further review of any parcels by the assessor are needed, a reconvene <br /> meeting must be set in order for the assessor to report back to the Board for further action. The <br /> date and time must be determined before the recess of this meeting. The date must be set within 20 <br /> days of this meeting. The last date to schedule a meeting would be Saturday, April 27. There is a <br /> Council meeting scheduled for Monday, April 15. <br /> <br />Background/Discussion <br />Board Purpose <br />The Board’s purpose is to objectively determine if values and classifications of parcels has been properly <br />set by the assessor and should keep in mind that reductions in value shift the tax burden to others. It’s <br />assumed the assessor has properly valued and classified a property and the burden of proof rests with the <br />property owner who must present factual evidence to disprove the assessor’s value or classification. All <br />changes made by the Board must be based on fact. <br /> <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 /> <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 /> <br />For a refresher or more detail you can download the Local Board of Appeal and Equalization Handbook <br />at: