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<br /> <br />Item 2. <br /> <br />MEMORANDUM <br /> <br />TO: City Council <br /> <br />FROM: Tina Allard, City Clerk <br /> <br />DATE: April 30, 2008 <br /> <br />SUBJECT: Board of Appeal and Equalization Items to Note <br /> <br />The Board's purpose is to determine if the value or classification of a property has been properly <br />set by the assessor. It's assumed that the assessor has properly valued and classified a property <br />and the burden of proof rests \vith the property o\vner \vho must present factual evidence to <br />disprove the assessor's value or classification. All changes made by the Board must be based on <br />fact. <br /> <br />Options for decisions in motions include: <br />1. No change <br />2~ Lo\ver the value <br />3~ Raise the value <br />4~ Notify property o\Vner of intent to raise value (reconvene meeting may be needed in <br />order to give property o\vner a chance to speak, if not in attendance) <br />5~ Change the classification <br />6~ Have the assessor inspect the property and report back to the Board at reconvene <br />meeting <br /> <br />If the Board is faced \vith a decision that it is not sure ho\v to vote, the decision should be '~no <br />change.)' The property o\vner is then able to appeal to the county board or the Ta..,= Court. <br /> <br />It is not appropriate to turn decisions over to the assessor. The Board should not order the <br />assessor to revie\v the property and change the valuation/ classification and then adjourn. The <br />Board may ask the assessor to revie\v the property and report back to the Board at a reconvene <br />meeting. <br /> <br />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. A reconvene meeting must be held \vitlun 20 <br />days of the original meeting (including the initial meeting date) and the date and time must be <br />determined before the recess of the initial meeting. Once the Board has adjourned, it can't <br />reconvene. Reconvene meetings should be limited to appeals and not for hearing a property <br />o\vner' 5 ini rial a pp eat. <br /> <br />A copy of the Local Board of Appeal and Equalization Handbook was distributed to you in <br />February. You can also vie\v and do\vnload it from the Dept. of Revenue \vebsitc at <br />htt: \V\V\v.taxes~state~lnn.US ro ertv tax adnlinistrators other su orcin content local b <br />oard training~shtml. <br /> <br />S :\Administration\Board of Appeal\2008 CC Memo.doc <br />