1997 Minnesota Statutes

     274.13 County board of equalization. 

    Subdivision 1.    Members; meetings; rules for equalizing 
 assessments.  The county commissioners, or a majority of them, 
 with the county auditor, or, if the auditor cannot be present, 
 the deputy county auditor, or, if there is no deputy, the court 
 administrator of the district court, shall form a board for the 
 equalization of the assessment of the property of the county, 
 including the property of all cities whose charters provide for 
 a board of equalization.  The board shall meet annually, on the 
 date specified in section 274.14, at the office of the auditor.  
 Each member shall take an oath to fairly and impartially perform 
 duties as a member.  The board shall examine and compare the 
 returns of the assessment of property of the towns or districts, 
 and equalize them so that each tract or lot of real property and 
 each article or class of personal property is entered on the 
 assessment list at its market value, subject to the following 
 rules: 

    (1) The board shall raise the valuation of each tract or 
 lot of real property which in its opinion is returned below its 
 market value to the sum believed to be its market value.  The 
 board must first give notice of intention to raise the valuation 
 to the person in whose name it is assessed, if the person is a 
 resident of the county.  The notice must fix a time and place 
 for a hearing.  

    (2) The board shall reduce the valuation of each tract or 
 lot which in its opinion is returned above its market value to 
 the sum believed to be its market value. 

    (3) The board shall raise the valuation of each class of 
 personal property which in its opinion is returned below its 
 market value to the sum believed to be its market value.  It 
 shall raise the aggregate value of the personal property of 
 individuals, firms, or corporations, when it believes that the 
 aggregate valuation, as returned, is less than the market value 
 of the taxable personal property possessed by the individuals, 
 firms, or corporations, to the sum it believes to be the market 
 value.  The board must first give notice to the persons of 
 intention to do so.  The notice must set a time and place for a 
 hearing. 

    (4) The board shall reduce the valuation of each class of 
 personal property that is returned above its market value to the 
 sum it believes to be its market value.  Upon complaint of a 
 party aggrieved, the board shall reduce the aggregate valuation 
 of the individual's personal property, or of any class of 
 personal property for which the individual is assessed, which in 
 its opinion has been assessed at too large a sum, to the sum it 
 believes was the market value of the individual's personal 
 property of that class.  

    (5) The board must not reduce the aggregate value of all 
 the property of its county, as submitted to the county board of 
 equalization, with the additions made by the auditor under this 
 chapter, by more than one percent of its whole valuation.  The 
 board may raise the aggregate valuation of real property, and of 
 each class of personal property, of the county, or of any town 
 or district of the county, when it believes it is below the 
 market value of the property, or class of property, to the 
 aggregate amount it believes to be its market value. 

    (6) The board shall change the classification of any 
 property which in its opinion is not properly classified. 

    Subd. 1a.    Failure to appear or appeal.  If a person, 
 other than a public utility, mining company, or the metropolitan 
 airports commission for which the original assessments are 
 determined by the commissioner of revenue, fails to appear in 
 person, by counsel, or by written communication before the 
 county board after being duly notified of the board's intent to 
 raise the assessment of the person's property, or if a person 
 fails to appeal a decision of the board of review as described 
 in section 274.01 after appearing before the local board, the 
 person may not appear before the commissioner of revenue under 
 section 270.11, subdivisions 5 and 6, to contest the valuation.  

    Subd. 1b.    Assessment changes.  No changes in 
 valuation or classification that are intended to correct errors 
 in judgment by the county assessor may be made by the county 
 assessor after the county board of equalization has adjourned; 
 however, corrections of errors that are merely clerical in 
 nature or changes that extend homestead treatment to property 
 are permitted after adjournment until the tax extension date for 
 that assessment year.  The changes must be fully documented and 
 maintained in the assessor's office and must be available for 
 review by any person. 

    Subd. 1c.    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.  

    Subd. 2.    Special board; delegated duties.  The board 
 of equalization for any county may appoint a special board of 
 equalization and may delegate to it the powers and duties in 
 subdivision 1.  The special board of equalization shall serve at 
 the direction and discretion of the appointing county board, 
 subject to the restrictions imposed by law on the appointing 
 board.  The appointing board may determine the number of members 
 to be appointed to the special board, the compensation and 
 expenses to be paid, and the term of office of each member.  At 
 least one member of the special board of equalization must be an 
 appraiser, realtor, or other person familiar with property 
 valuations in the county.  The county auditor is a nonvoting 
 member and serves as the recorder for the special board. 

    HIST: (2049) RL s 859; 1945 c 401 s 1; 1949 c 543 s 3; 1971 c 
 564 s 8; 1975 c 339 s 6; 1977 c 434 s 12; 1980 c 437 s 7; 1986 c 
 444; 1Sp1986 c 3 art 1 s 82; 1987 c 229 art 4 s 1; 1993 c 375 
 art 3 s 22; 1997 c 231 art 2 s 24,25