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h1AY-11-95 THU 13 27 SHERBURNE COUNTY ADMIN. FAX N0. 6124418567 Ps O1 ATE: 11/93 SECITON: 4123 PAGE: 2 7_ The local board of review doesn't have the authority in any year to reopen former assessments on which taxes are due and payable. The board considers only the assessments that are in process in the current year. Occasionally a taxpayer may appear with a tax statement and protest the taxes or assessment of the previous year. The board should explain tactfully that it has not authority to consider such matters. After taxes have been extended, adjustment can be made only by the process of application for abatement or by legal actio{t., ., Y _ „ ~, ,,,,... ,..,..,_, 8. In reviewing the individual assessments, the board may find instances of undervaluation. Before the board raises the market value of property, it must notify the owner, The law doesn't prescribe any particular form of notice except that the person whose property is to be increased in assessment must be notified of the intent of the board to make the increase. The local board of review meetings assure a property owner an opportunity to contest the valuation or classification that has been placed on his property or to contest or to protest any other matter relating to the ta}-ability of his property. The board is required to review the matter and make any + .. ~,~ ~ corrections that it deems just. ~~~" - -,.~1.e.WaM..41h .ltrvuAr./aq'C: I. in iaN Nat.1t~:A.A~. dYL:.i4l.~.lk.'A. -.. •id'T.7i.iA:•Fw f r f •"• at ••.~ .. ...~ ., ••„ , 4. When a local board of review convenes, it is necessary that a majority of the members be in attendance in order that any valid action may be taken. The local assessor is required by law to be present with his assessment books and papers. He is required also to take part in the proceedings but has no vote. In addition to the local assessor, the county assessor or one of his assistants is required to attend. The board should ask the local assessor and county assessor to present any tables that have been prepared, making comparisons of the current assessments in the district. The county assessor is required to have maps and tables relating particularly to Land values for the guidance of boards of review. Comparisons should be presented of assessments of types of property with previous years and with other assessment districts in the same county, 10_ It is the primary duty of each board of review to examine the assessment record to see that all taxable property in the assessment district has been properly placed upon the list and valued by the assessor. In case any property, either real or persona[, has been omitted, the board has the duty of making the assessment. I1. The complaints and objections of taxpayers who feel aggrieved with any assessments for the current year should be considered very carefully by the board. Such assessments must be reviewed in detail and the board has authority to make corrections it deems to be just. The board may adjourn from day to day until all cases have been heard. 12. A nonresident may file written objections to his assessment with the county assessor prior to the meeting of the board of review. Such objections must be presented to the board for consideration while it is in session.