2007 Minnesota Statutes

274.014 LOCAL BOARDS; APPEALS AND EQUALIZATION COURSE AND MEETING
REQUIREMENTS.
    Subdivision 1. Handbook for local boards. By no later than January 1, 2005, the
commissioner of revenue must develop a handbook detailing procedures, responsibilities, and
requirements for local boards of appeal and equalization. The handbook must include, but need
not be limited to, the role of the local board in the assessment process, the legal and policy reasons
for fair and impartial appeal and equalization hearings, local board meeting procedures that
foster fair and impartial assessment reviews and other best practices recommendations, quorum
requirements for local boards, and explanations of alternate methods of appeal.
    Subd. 2. Appeals and equalization course. Beginning in 2006, and each year thereafter,
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.
    Subd. 3. Proof of compliance; transfer of duties. (a) Any city or town that conducts
local boards of appeal and equalization meetings must provide proof to the county assessor by
December 1, 2006, and each year thereafter, that it is in compliance with the requirements of
subdivision 2. Beginning in 2006, this notice must also verify that there was a quorum of voting
members at each meeting of the board of appeal and equalization in the current year. A city or
town that does not comply with these requirements is deemed to have transferred its board of
appeal and equalization powers to the county beginning with the following year's assessment and
continuing unless the powers are reinstated under paragraph (c).
(b) The county shall notify the taxpayers when the board of appeal and equalization for a
city or town has been transferred to the county under this subdivision and, prior to the meeting
time of the county board of equalization, the county shall make available to those taxpayers a
procedure for a review of the assessments, including, but not limited to, open book meetings.
This alternate review process shall take place in April and May.
(c) A local board whose powers are transferred to the county under this subdivision may be
reinstated by resolution of the governing body of the city or town and upon proof of compliance
with the requirements of subdivision 2. The resolution and proofs must be provided to the county
assessor by December 1 in order to be effective for the following year's assessment.
History: 2003 c 127 art 2 s 16; 2005 c 151 art 5 s 25,26