1997 Minnesota Statutes

     274.14 Length of session; record. 

    The county board of equalization or the special board of 
 equalization appointed by it shall meet during the last ten 
 meeting days in June.  For this purpose, "meeting days" are 
 defined as any day of the week excluding Saturday and Sunday.  
 The board may meet on any ten consecutive meeting days in June, 
 after the second Friday in June, if the actual meeting dates are 
 contained on the valuation notices mailed to each property owner 
 in the county under section 273.121.  No action taken by the 
 county board of review after June 30 is valid, except for 
 corrections permitted in sections 273.01 and 274.01.  The county 
 auditor shall keep an accurate record of the proceedings and 
 orders of the board.  The record must be published like other 
 proceedings of county commissioners.  A copy of the published 
 record must be sent to the commissioner of revenue, with the 
 abstract of assessment required by section 274.16.  

    HIST: (2050) RL s 860; 1949 c 543 s 4; 1971 c 564 s 9; 1973 c 
 582 s 3; 1975 c 339 s 7; 1976 c 334 s 8; 1980 c 437 s 8; 1987 c 
 229 art 4 s 1; 1987 c 268 art 7 s 38; 1Sp1989 c 1 art 9 s 29; 
 1990 c 480 art 7 s 15; 1995 c 264 art 11 s 5