6.1. SR 11-03-1997MEMORANDUM
Item 6.1.
TO:
FROM:
DATE:
SUBJECT:
Mayor and City Council
Sandra Thackeray, City Clerk
November 3, 1997
Local Board of Review
During the 1997 Legislative Session, a law was passed affecting the
powers and duties of the Local Board of Review. See attached State
Statute #274.01, subd. 3 entitled "Local Board Duties Transferred to
County."
This main gist of this law allows the city to transfer its powers and
duties pertaining to the local Board of Review to the County Board.
The transfer can either be permanent or for a specified number of
years, however, the transfer cannot be less than three years.
This transfer of powers would mean that the City Council (who acts
as the Local Board of Review) would not perform the Board of
Review function. The Board of Review meets once per year to
review and correct the assessed property valuations of the city.
Attached to my memo is a letter from Sherburne County Assessor Ty
Bischoff. In his letter, Ty indicates that he is not encouraging the
Council to make this change. The letter, on the contrary, encourages
the Council to continue to retain its powers as the Local Board of
Review.
If the Council decides to transfer the duties to the County, it must be
done in writing by December I to be affective for the following years'
assessments.
ACTION REQUESTED:
Council motion to either transfer or retain the local Board of Review
duties.
\\elkriver\sys\shrdoc\council\bdo~ev.doc
13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425
Subd. 3. LOCAL BOARD DUTIES TRANSFERRED TO COUNTY. The tow~ board
of an'~' town or the ,governin~ body of any home rule charter or statutory el.tv may tr _ansfer i?
~;~'~-~ ~.d duties 'under subdi$i~ion 1 to the county board~ and no longer pe.rfo.~n .the
~n~'~i'o~n ~'~% ]~eal ~o~d. Befor. ~e W~m board or'the' go~erning_5od~v of a city ~m~slers thc
powers and duties to the county bom'd~ the town board or city's gove. rr~ing body shall giye
public notice of the meeting at which the proposal for transfer is to be considered. The public
notice s~_.l! follow the procedure c0n~ned in section 471'.705. subdivision lc~ vara~aph (b).
A transfer of duties as permitted under th~s subdivision must be communicated to the county
assessor, in ~'riting: before D,ecember 1 of any year to be effective for the following year~
~ss~s~ment. This transfer of duties to the county may either be penaanent or for a speci.fi_ec.
number of years, pr6vided, that the transfer e-~__not be fo~' less tl~an tkree years. Its length
must be stated in ~ndting. A tov~ o~ city' may renew itz option to transfer. The option to
tra~.~fer dhties under this subdivision is only available to a town or city whose ~oes.~rnent i~
done by the county.
October 15, ! 997
Clerk of City of Elk River
Pat Klaers
13065 Orotao Pkw7 PO Box 490
Elk Riwh .Mn 55330
Sherburne County(
ASSESSOR
TYRUS L. BISCHOFF, S.A.M.A,
RE: Chapter 231 Article 2 H.F. 2163 Omnibus Tax Bill Sec 23
Dear Pat,
During the 1997 Legislative session a law was passcd that I must make you aware of.
The law change allows the Townships or Cities to transfer their powers and duties to the
County. Board and ne longer peffo,.-'m the function of local board of review.
The trar, sfcr of duties must be comr,,unicated to the County Assessor in writing prior to
December !st of any year fo be efr%;ctivc/Or the following years assessment. The transfer may be
permanent or fi,r asr. ecificd mn-o, l-,e.r of years, the n'ansfer can't be for less than tlu'ee consecutive
years. Toe townships or cities call renew the option to transfer or elect to go back to the old way
of hoMir;g bom'ds of review locally a~er t&e t,hree years is complete.
%bis opUon ;.s only open and available to townships and cities for which assessments me
performed by the County Assc.qsor and his staff.
My personal belief :s th.a,' y o',~ foiks do a good job of running boards of review, you are
ihe gr&qs roots of' govemme~.t and shouldn't give away any of the powers you now have. Please
uhders 'tar. d that yoar cmmty assessor is not encouraging you to opt for this change, only making
70'.: awz,'e of'~'.e
3inc~
S .... M.~_.
Sherbume County Assessor
P.O. Box 320
13880 Highway 10
E/k River, MN 55330
241-2880 Z.I 1-. 00-408-057/L:.I Fax: 241-2875