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t3 <br /> Hennepin County Assessor Department <br /> A-2103 Government Center www.co.hennepin.mn.us <br /> Minneapolis,Minnesota 55487-0231 <br /> Df Y ?r <br /> October 16, 2003 <br /> Dear Administrator, <br /> This letter is to inform you of legislative changes made by the 2003 Legislature that effect <br /> the Local Boards of Appeal and Equalization. These changes provide that by no later than <br /> January 1, 2006, and each year thereafter, there must be at least one member at each local <br /> board meeting who has attended an appeals and equalization course developed or <br /> approved by the Commissioner of Revenue. The required course work must have been <br /> completed by the designated local board member(s)within the last four years of each <br /> annual local board meeting(s). <br /> A handbook will be developed by the Commissioner of Revenue, no later than January 1, <br /> 2005 and is to detail local board procedures, responsibilities, and requirements. A review of <br /> the handbook must be included in the local board course. Details of the course and <br /> handbook will be promulgated by the Department of Revenue at a later date. <br /> In addition, the new legislation also requires that the local boards provide proof of <br /> compliance with the course attendance, as well as, provide verification that a quorum was <br /> present at each of the local board meetings in the prior year. This legislation provides that <br /> any city or town that does not provide proof of compliance to the county assessor by <br /> December 1, 2006, and each year thereafter, is deemed to have transferred its board of <br /> appeal powers to the county for the following assessment. This transference of duties to the <br /> county is an "alternate review process" (M.S. 274.13 subd. 1 c.) and shall take place in April <br /> or May with 'open book" meetings. The open book meetings are where the county <br /> assessor shall make available a procedure for reviewing the assessments with the <br /> taxpayers. A copy of this 2003 legislation has been attached. <br /> In light of these legislative changes, I wanted to remind you that M.S. 274.01 subd.3 <br /> currently provides for the transference of duties from the local boards to the county <br /> assessor. This statute is only available to those cities whose assessment services are <br /> Performed by the county assessor. <br /> "The town board of any town or the governing body of any home rule charter or statutory city <br /> may transfer its powers and duties under subdivision 1 to the county board, and no longer <br /> M:\A21\Administrative\Policies and Procedures\Local Board of Appeal and Equalization <br /> An Equal Opportunity Employer <br /> Recycled Paper <br />