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15 <br /> LOCAL BOARD OF APPEAL AND EQUALIZATION <br /> SUMMARY OF DUTIES AND RESPONSIBILITIES <br /> Most of the responsibilities listed under the Local Board of Appeal and Equalization are <br /> statutory,primarily found in Minnesota Statutes 274.01. <br /> •. .The first responsibility is attendance. The Local Board of Appeal and Equalization is . <br /> an official public meeting similar to a City Council meeting and can not convene <br /> without a quorum. In addition to the local assessor, the county assessor, or one of <br /> his/her assistants is required to attend. <br /> • The valuation notices shall be in writing and be sent by ordinary mail at least ten <br /> calendar days before the meeting of the board. The valuation notice will include the <br /> dates,places and times set for the meetings of the Local Board of Appeal and <br /> .Equalization as well as the Hennepin County Board of Appeal and Equalization. <br /> • The meetings must be held between April 1 and May 31 each year. The County <br /> Assessor shall fix a day and time when the Local Board of Appeal and Equalization <br /> shall meet. The board must complete its work and adjourn within-20 days from.the... <br /> time of convening stated in the notice of the clerk. Calendar days, original night is <br /> day one. <br /> • The clerk shall give published and posted notice of the meeting at least ten days . . <br /> before the date of the meeting. <br /> • Local Boards of Appeal and Equalization must see that.all taxable property.is . . <br /> properly assessed, valued, and classified for all current assessments. The board may <br /> consider both real and personal property. <br /> • If any property has been omitted, the board must correct the assessment by adding it <br /> to the list of assessments along with its market value. <br /> • The board may not increase or decrease by percentage all assessments in a district of <br /> a given class of property.' Changes in the aggregate assessments by classes are made <br /> by the county board of equalization. <br /> • Although the Local Board of Appeal and Equalization has the authority to increase or <br /> decrease individual assessments, the total of such adjustments must not reduce the <br /> aggregate assessment by more than one percent. If the total reductions would lower <br /> the aggregate assessments by more that one percent, none of the adjustments may be <br /> made.. The assessor shall correct any clerical errors or double assessments discovered <br /> by the board without regard to the one percent limitation. <br /> • The local board does not have the authority to reopen former assessments on which <br /> taxes are due and payable. The board only considers assessments in the current year. <br /> F <br /> E <br /> a}b <br />