CC RES 03-092 A RESOLUTION TRANSFERRING THE FUNCTION OF LOCAL BOARD OF REVIEW FROM THE ST. ANTHONY CITY COUNCIL TO HENNEPIN COUNTY

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• M.S.274.13 subd. 1 c. Alternative review option. The county shall notify taxpayers whose town or city elected to transfer its powers and duties under section 274.01 to the county. Prior to the time of the county board•of equalization, the county shall make available to those taxpayers a procedure for a review of its assessments, including, but not limited to, open book meetings. This alternative review process shall take place in April and May. 2003 House Research Bill Summary File Number: S.F. 1505 Date: May 19, 2003 Version: Second unofficial engrossment Local Boards; Appeals and equalization course and meeting requirements. Subd. 1. Handbook for local assessors. Requires the commissioner of revenue by no later than January 1, 2005, to develop a handbook detailing procedure, responsibilities, and requirements for the local boards of appeal and equalization. Provides that the handbook must include: • the role of the local board in the assessment process, • the legal and policy reasons for fair and impartial hearings, • local board meeting procedures that foster fair and impartial assessment reviews and best practices; • quorum requirements; and • • explanations of alternate methods of appeal. Subd. 2. Appeals and equalization course. Provides that by no later than January 1, 2006, and each year thereafter, there must be at least one member at each local board meeting who has attended an appeals and equalization course developed or approved by the commissioner of revenue within the last 4 years. Allows the course to be offered in conjunction with a meeting of the Minnesota League of Cities or the Minnesota Association of Townships. A review of the handbook must be included in the course. Subd. 3. Proof of compliance; Transfer of duties. Provides that any city or town that does not provide proof to the county assessor by December 1, 2006, and each year thereafter, of compliance under subdivision 2 and that it had a quorum at each local board of appeal meeting in the prior year, is deemed to have transferred its board of appeal powers to the county for the following year's assessment Requires the county to notify taxpayers when the board for a city or town has been transferred, and prior to the county board of equalization meeting, shall make available a procedure for reviewing those assessments (e.g. open book meetings). This alternate review process shall take place in April or May. Provides that a local board whose powers have been transferred to the county, may be reinstated upon proof of compliance. Resolution and proofs must be provided to the county assessor by December 1 to be effective for the following year's assessment. • Effective the day following final enactment.