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1 Anoka County City of Lino Lakes <br />1 Table of Contents <br />IAgenda 1 <br />Assessment Calendar 2 <br />IUnderstanding Assessment and Tax Calculation 3 <br />1 2010 Assessment Statistics 7 <br />Reassessment Map 8 <br />1 Authority of the Local Board of Appeal and Equalization (LBAE) 9 <br />Market Value Statistics 12 <br />Residential Appraisal System 16 <br />1 Sales Studies and Statistics 17 <br />IAnoka County 10 Year Sales Ratio History 19 <br />2010 Lino Lakes Residential Sales Ratios by Neighborhood 20 <br />1 Residential Tax Changes Examined 21 <br />ADDENDA 22 <br />1 MN § 270.12 State Board of Equalization 24 <br />MN § 273.11 Valuation of Property 26 <br />MN § 273.121 Valuation of Real Property, Notice 35 <br />1 MN § 273.13 Classification of Property 36 <br />IMN § 273.20 Assessor May Enter Dwellings, Buildings or Structures 48 <br />MN § 274.01 Board of Appeal and Equalization 49 <br />1 MN § 274.014 Local Boards (Training Requirements) 51 <br />IAppraisal Terminology 52 <br />Avenues of Appeal 56 <br />1 Sample Notice of Valuation and Classification 59 <br />Web Links for Metro Realtor Associations Housing Statistics Sites 61 <br />