SF 1146

as introduced - 89th Legislature (2015 - 2016) Posted on 02/27/2015 09:24am

A bill for an act
relating to taxation; property; modifying rules for mandatory appeals and
equalization courses; amending Minnesota Statutes 2014, section 274.014,
subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 274.014, subdivision 2, is amended to read:

Subd. 2.

Appeals and equalization course.

new text begin (a) new text end deleted text begin Beginning in 2006, and each year
thereafter, deleted text end There must be at least one member at each meeting of a local board of appeal and
equalization who has attended an appeals and equalization course developed or approved
by the commissioner within the last four years, as certified by the commissioner. The
course may be offered in conjunction with a meeting of the Minnesota League of Cities or
the Minnesota Association of Townships. The course content must include, but need not be
limited to, a review of the handbook developed by the commissioner under subdivision 1.

new text begin (b) The requirement under paragraph (a) does not apply in any year in which the
commissioner does not offer in-person training either:
new text end

new text begin (1) in conjunction with the Association of Minnesota Townships, reaching at least as
many local board members for which training was offered in 2014; or
new text end

new text begin (2) with at least as many registration openings for local board members for which
training was offered in 2014.
new text end

new text begin (c) The requirement for in-person training under paragraph (b) may be suspended
when the Office of Broadband Development certifies to the commissioner that broadband
service as defined in section 116J.39 exists in every jurisdiction subject to compliance
with this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective June 1, 2015.
new text end