4. SR 04-29-2013 Elk REQUEST FOR ACTION
River
TO ITEM NUMBER
Mayor and City Council
AGENDA MEETING DATE PREPARED BY
Board of Appeal Aril 29, 2013 Tina Allard, City Clerk
ITEM DESCRIPTION REVIEWED By
Board of Appeal and Equalization Meeting Cal Portner, City Administrator
REVIEWED BY
ACTION REQUESTED
1. Sherburne County will call upon each property owner. The Board is asked to listen to the
property owner and then to make a determination regarding the value or classification of the
parcel being considered.
Options for motions include:
a. No change
b. Lower the value
c. Raise the value
d. 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)
e. Change the classification
f. 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.
2. If the Board determines further review of any parcels by the assessor are needed, a reconvene
meeting must be set in order for the assessor to report back to the Board for further action. The
date and time must be determined before the recess of this meeting. The date must be set within
20 days of this meeting. This timeline is from April 30 to May 19. Council meetings are scheduled
for May 6 and May 13.
BACKGROUND/DISCUSSION
Board Purpose
The Board's purpose is to determine if 2013 values or classification of parcels 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.
F0WIeIa 0
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Reconvene Meeting
The Board should not order the assessor to review a parcel and change the valuation/classification and
then adjourn. The Board may ask the assessor to review a parcel 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.
Once the Board has adjourned,it can't reconvene. Reconvene meetings should be limited to appeals
already heard by the Board,not to hear a property owner's initial appeal.
For a refresher,you can download the Local Board of Appeal and Equalization Handbook or a
PowerPoint presentation from the Department of Revenue at:
Handbook
http://www.revenue.state.mn.us/local gov/prop tax admin/education/baetraining handbook.pdf
PowerPoint Presentation
http://www.revenue.state.mn.us/local gov/prop tax admin/education/baetraining presentation.pdf
Certification
At least one Councilmember must be at this meeting who has attended state required training.
Councilmember Motin is certified to July 1, 2016. Any city that fails to meet the certification
requirements is deemed to transfer its powers to the County Board of Appeal and
Equalization for the following assessment year and would lose its local board for two assessment years at
a minimum,until proof of compliance and a resolution to the County Assessor are completed. Staff will
notify Council when the new training schedule is available.
Action Motion by Second by Vote
Follow Up
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