HF 1573

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to property taxes; providing for an appeals 
  1.3             and equalization course for local boards of review; 
  1.4             imposing local boards of review meeting requirements; 
  1.5             requiring proof of compliance; proposing coding for 
  1.6             new law in Minnesota Statutes, chapter 274. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [274.014] [LOCAL BOARDS; APPEALS AND 
  1.9   EQUALIZATION COURSE AND MEETING REQUIREMENTS.] 
  1.10     Subdivision 1.  [HANDBOOK FOR LOCAL BOARDS.] By January 1, 
  1.11  2005, the commissioner of revenue must develop a handbook 
  1.12  detailing procedures, responsibilities, and requirements for 
  1.13  local boards of appeal and equalization.  The handbook must 
  1.14  include, but need not be limited to, the role of the local board 
  1.15  in the assessment process, the legal and policy reasons for fair 
  1.16  and impartial appeal and equalization hearings, local board 
  1.17  meeting procedures that foster fair and impartial assessment 
  1.18  reviews and other best practices recommendations, quorum 
  1.19  requirements for local boards, and explanations of alternate 
  1.20  methods of appeal. 
  1.21     Subd. 2.  [APPEALS AND EQUALIZATION COURSE.] Beginning on 
  1.22  January 1, 2006, and each year thereafter, there must be at 
  1.23  least one member at each meeting of a local board of appeal and 
  1.24  equalization who has attended an appeals and equalization course 
  1.25  developed or approved by the commissioner within the last four 
  1.26  years, as certified by the commissioner.  The course may be 
  2.1   offered in conjunction with a meeting of the Minnesota League of 
  2.2   Cities or the Minnesota Association of Townships.  The course 
  2.3   content must include, but need not be limited to, a review of 
  2.4   the handbook developed by the commissioner under subdivision 1. 
  2.5      Subd. 3.  [PROOF OF COMPLIANCE; TRANSFER OF DUTIES.] Any 
  2.6   city or town that does not provide proof to the county assessor 
  2.7   by December 1, 2006, and each year thereafter, that it is in 
  2.8   compliance with the requirements of subdivision 2, and that it 
  2.9   had a quorum at each meeting of the board of appeal and 
  2.10  equalization in the prior year, is deemed to have transferred 
  2.11  its board of appeal and equalization powers to the county under 
  2.12  section 274.01, subdivision 3, for the following year's 
  2.13  assessment. 
  2.14     The county shall notify the taxpayers when the board of 
  2.15  appeal and equalization for a city or town has been transferred 
  2.16  to the county under this subdivision and, prior to the meeting 
  2.17  time of the county board of equalization, the county shall make 
  2.18  available to those taxpayers a procedure for a review of the 
  2.19  assessments, including, but not limited to, open book meetings.  
  2.20  This alternate review process shall take place in April and May. 
  2.21     A local board whose powers are transferred to the county 
  2.22  under this subdivision may be reinstated by resolution of the 
  2.23  governing body of the city or town and upon proof of compliance 
  2.24  with the requirements of subdivision 2.  The resolution and 
  2.25  proofs must be provided to the county assessor by December 1 in 
  2.26  order to be effective for the following year's assessment. 
  2.27     [EFFECTIVE DATE.] This section is effective the day 
  2.28  following final enactment.