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Anoka County City of LinoLakes <br />Authority of the Local Board of Appeal and <br />Equalization <br />1 <br />Assessments of property are made to provide the means for the <br />measuring of the relative share of each taxpayer in meeting the costs of <br />local government. It is the duty of the Assessor to assess all real and <br />personal property except that which is exempt or taxable under some <br />special method of taxation. If the burden of local government is to be <br />fairly and justly shared among the owners of all property of value, it is <br />necessary that all taxable property be listed on the tax rolls and that all <br />assessments be made accurately. <br />Whenever any property that should be assessed is omitted from the tax <br />rolls, an unfair burden falls upon the owners of all property that has been <br />assessed. If any property is undervalued in relation to the other property <br />on the assessment record, the owners of the other property are called <br />upon automatically to assume part of the tax burden that should be borne <br />by the undervalued property. Fairness and justice in property taxation <br />demands both completeness and equality in assessment. <br />Minnesota Statutes Section 274.01 provides that the council of each <br />city shall be or appoint a Board of Appeal and Equalization. The <br />charter of certain cities provides for the establishment of a Board of <br />Equalization. The provisions of Section 274.01 and this regulation apply <br />to all Boards of Appeal or Boards of Equalization. <br />The 2003 Legislature enacted State Statute 274.014 which requires that <br />there be at least one member at each meeting of a Local Board of Appeal <br />and Equalization (beginning with the 2006 local boards) who has <br />attended an appeals and equalization course developed or approved by <br />the Commissioner of Revenue within the last four years. (The member <br />must attend the course by no later than January 1, 2006 and each year <br />thereafter.) <br />Section 274.01 states the county assessor shall fix a date for each Board <br />of Appeal and Equalization to meet for the purpose of reviewing the <br />assessment of property in its respective town or city. The county <br />assessor is required to serve written notice to the clerk of each of such <br />bodies on or before February 15th of each year. <br />These meetings are required to be held between April 1st and May 31st; 1 <br />and the clerk of the Board of Appeal and Equalization is required to give <br />published and posted notice at least ten days before the date set for the <br />first meeting. <br />1 <br />1 <br />6 <br />