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The governing body or town board of any home rule charter or statutory city or town in
Dakota County may transfer the duties of the city or town board of review or board of equalization
under chapter 274, to the county board of equalization. A transfer of duties as permitted by this
section is permanent and must be communicated to the county assessor before December 1 of any
year to be effective for the next year. The county board of equalization shall meet during April,
May, and June at the places determined by the county board of commissioners. The county
assessor shall attend each meeting of the county board of equalization at which public testimony
is to be taken.
History: 1991 c 338 s 2

Official Publication of the State of Minnesota
Revisor of Statutes