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1 Anoka County City of LinoLakes <br />Before adjourning, the Board of Appeal and Equalization should cause <br />the record of the official proceedings to be prepared. The law requires <br />that the proceedings be listed on a separate form which is appended to <br />the assessment book. The assessments of omitted property must be <br />1 listed in detail and all assessments that have been increased or <br />decreased should be shown as prescribed in the form. After the <br />proceedings have been completed, the record should be signed and <br />' dated by the members of the Board of Appeal and Equalization. It is the <br />duty of the county assessor to enter changes by Boards of Appeal and <br />Equalization in the assessment book of each district. <br />1 The Local Board of Appeal and Equalization has the opportunity of <br />making a great contribution to the equality of all assessments of property <br />in a district. No other agency in the assessment process has the <br />knowledge of the property within a district that is possessed jointly by the <br />individual members of a Board of Appeal and Equalization. The County <br />' or State Board of Equalization cannot give the detailed attention to <br />individual assessments that is possible in the session of the Local Board. <br />The faithful performance of duty by the Local Board of Appeal and <br />Equalization will make a direct contribution to the attainment of equality in <br />meeting the costs of providing the essential services of local government. <br />The 2007 assessment should be a reflection of the 2006 market conditions. <br />Sales of property are constantly analyzed to chart the activity of the market <br />1 place. <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />