AGENDA 04-27-2011CITY OF ELK RIVER
SPECIAL MEETING OF THE
BOARD OF APPEAL & EQUALIZATION
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AGENDA
Wednesday, April 27, 201
6:30 p.m.
Sherburne County Government Center -Commissioner's Room
ITEM NUMBER
LL MEETING TO O
2. SHERBURNE COUNTY ASSESSOR'S REPORT
3. HEAR APPEALS OF RESIDENT'S IN ATTENDANCE
^ Board Decision on Each Appeal
4. REVIEW MISC. APPEALS
^ Board Decision On Each Appeal
5. ESTABLISH RECONVENE DATE
^ The Board must determine a reconvene meeting date within
20 days if a recess is needed.
6. RECESS OR ADJOURN
ACTION
TAKEN
* CONSENT AGENDA ITEMS are considered to be routine and noncontroversial by the Council and will be approved by
one motion. There will be no separate discussion of these items unless a Councilmember, staff member, or citizen so requests, in
which case the item will be removed from the consent agenda and considered under the regular agenda.
This agenda is available in alternate formats upon-a 72 hour advanced notice. Auxiliary aids and services are also
available upon a 72 hour advanced notice. Please contact the City Clerk at (763) 635-1000 to make a request.
Examples of alternate formats may include: large print, 6~raille, audio tape, etc. Examp{es of auxiliary aids may
include a sign language interpreter, assistive listening device, etc.
fiver
MEMORANDUM
TO: Board of Appeal and Equalization
FROM: Tina Allard, City Clerk
DATE: April 27, 201 I
SUBJECT: Notes from Department of Revenue Handbook
The Board's purpose is to determine if the value or classification of a property has been properly
set by the assessor. It's assumed that the assessor has properly valued and classified a property
and the burden of proof rests with the property owner who must present factual evidence to
disprove the assessor's value or classification. All changes made by the Board must be based on
fact.
Options for decisions in motions include:
1. No change
2. Lower the value
3. Raise the value
4. Notify property owner of intent to raise value (reconvene meeting may be needed in
order to give property owner a chance to speak, if not in attendance)
5. Change the classification
6. Have the assessor inspect the property and report back to the Board at reconvene
meeting
If the Board is faced with a decision that it is not sure how to vote, the decision should be "no
change." The property owner is then able to appeal to the County Board or the Tax Court.
The Board should not order the assessor to review the property and change the
valuation/classification and then adjourn. The Board may ask the assessor to review the property
and report back to the Board at a reconvene meeting.
All issues must be resolved before the meeting is adjourned. If issues still need to be considered,
the Board should recess until the next meeting. A reconvene meeting must be held within 20
days of the original meeting (including the initial meeting date) and the date and time must be
determined before the recess of the initial meeting. Once the Board has adjourned, it can't
reconvene. Reconvene meetings should be limited to appeals and not for hearing a property
owner's initial appeal.
You can view and download the Local Board ofAppeal and Equalisation Handbook or a PowerPoint
presentation from the Department of Revenue website at:
httb://taxes.state.nui.us/nrol~crt<- tax admtnistrator~/~-~~e~/other 4upportm~~ cc~ntcnt local h
card t.rairun~723.ast~s.
N:\Public Bodies\City Counci]\Council RCA\Board ofAppeal\Options for Boazd.doc