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<br /> <br /> <br />Request for Action <br /> <br /> <br /> <br />To Item Number <br />Mayor and City Council <br /> <br />Agenda Section Meeting Date Prepared by <br />Board of Appeal April 27, 2020 Jessica Miller, Deputy Clerk <br />Item Description Reviewed by <br />Board of Appeal and Equalization Meeting Tina Allard, City Clerk <br />Reviewed by <br />Cal Portner, City Administrator <br /> <br />Action Requested <br />1. Each appeal will be reviewed. The Board is asked to listen to the appeal and then make a <br />determination regarding the value or classification of the parcel being considered. <br /> <br />If the Board is faced with a decision it is not sure how to vote, the decision should be a “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 <br />20 days of this meeting. The last date to schedule a reconvene meeting would be Saturday, May <br />16. There is a Council meeting scheduled for Monday, May 4. <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 set <br />by the assessor and should keep in mind that reductions in value shift the tax burden to others. It is assumed <br />the assessor has properly valued and classified a property and the burden of proof rests with the property <br />owner who must present factual evidence to disprove the assessor’s value or classification. All changes made <br />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 then <br />adjourn. The Board may ask the assessor to review a parcel and report back to the Board at a reconvene <br />meeting. All issues must be resolved before the meeting is adjourned. If issues still need to be considered, <br />the Board should recess until the next meeting. <br /> <br />Once the Board has adjourned, it cannot reconvene. Reconvene meetings are limited to appeals and not for <br />hearing a property owner’s initial appeal. <br /> <br /> <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 /> <br />