3.0. SR 04-29-1999
A.( -\.(
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.ty of !y
~ll{ MEMORANDUM
TO: Mayor and City Council
FROM: Sandra Peine, City Clerk
DATE: April 29, 1999
SUBJECT: Board of Review
The Council will meet on April 29, 1999, to serve as the local Board of
Review. The meeting will be held at the Sherburne County
Government Center at 6:00 p.m.
.
Attached is information pertaining to the Board of Review process.
The information is taken from the Handbook for Minnesota Cities
which is authored by the League of Minnesota Cities. The
information explains what is required of the council while serving as
the Board of Review.
Please contact me if you will be unable to attend this meeting. A
quorum is required.
.
13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420. Fax: (612) 441-7425
.
.
.
Minn. Stat. ~ 273.1 I. subd. I.
Minn. Stat. ~ 273.13.
Minn. Const. an. X ~ I. Minn.
Stat. ~ 272.02.
Valuation of property
Assessors must value all property at its market value. The
statutes define market value as the usual selling price in that
location at the time of assessment. It is the price a seller could
obtain at a private sale and not at a forced or auction sale.
Market value is not necessarily the same as original cost or
intrinsic value. The assessor has authority to consider other
value-producing factors in assigning value to property.
Property tax classifications
Property tax classifications are set by state statute. (See
Appendix H in Guidelinesfor Preparing City Budgets. LMC
215b.l. for a detailed listing of the different classifications.)
Exempt property
Several classes of property are exempt from property taxation,
but not necessarily from special assessments. Some of these
'property classes include:
· Public burying grounds;
· Public schoolhouses;
· Public hospitals;
.
Academies, colleges, universities and seminaries of
learning;
· Churches. church property and houses of worship;
491
.
.
.
Minn. Stat. ~ 272.02, subd.
1(6).
Minn. Stat. ~ 272.02, subd.
1(7).
A.G. Op. 474d (Aug. 28,1961).
Minn. Stat. ~ 274.01, subd.
I(a).
Minn. Stat. ~ 274.oJ, subd. 2.
492
HANDBOOK FOR M rllONESOT A CITIES
.
Institutions of purely public charity;
Public property, including all city-owned property, for
exclusive public purpose use; and,
· Real and personal property for the abatement and
control of air or water pollution.
.
There are a number of other specific types of properties listed as
exempt from property taxes. (For a detailed list, see Minn. Stat.
~ 272.02.)
Local governments in Minnesota may not exempt any land from
taxation for the purpose of attracting or keeping industry.
Equalization procedures
Once the assessors have completed their work, the city, county
and state levels of government review and modify the
assessments with limitations. During this review, two kinds of
corrections are possible: the governing body may check the
assessor's lists for accuracy, hear individual complaints and
make any necessary adjustments; and, the governing body may
equalize the ratio of market to assessed market values. The first
function is the sole concern of the city board of review, while
the county and state boards devote more time to the latter task.
When the entire procedure is complete, the county auditor puts
the valuations in the records to use when making up the tax rate
figures. Only when all three levels of government have reviewed
and equalized the assessments, do they become the official
assessed values.
City board of review
The city council may serve as the board of review in cities. The
town board serves as the board of review for a town.
The city council may appoint a special board of review. It may
delegate to the board all of the powers and duties the council
would have if it acted as the board of review. The members of
the special board of review serve at the direction and discretion
of the council. The council determines the number of members,
the compensation and expense payments, and the term of office.
At least one member of the board must be an appraiser, realtor
or other person familiar with property valuations in the
assessment district.
.
Minn. Stat. ~ 274m, subd.
1 (a), (d).
Minn. Stat. ~ 274.Ql, subd.
I(a).
Minn. Stat ~ 274.Ql, subd.
1(1).
Minn. Stat. ~ 274.Ql, subd.
1 (b).
...
Minn. Stat. ~ 274.01, subd.
I(e).
--
CHAPTER 21
The board ofreview meets in the city clerk's office. The city
assessor and the county assessor must attend this meeting with
their assessment books and papers. These officials may take part
in the proceedings, but may not vote.
The meeting date of the board of review must be between April
I and May 31, and is fixed by the county assessor on or before
April 1 of each year by giving written notice to the city clerk.
After receiving the notice, the clerk must give published and
posted notice of the meeting at least 10 days before the date of
the meeting.
A majority of the members may take action at the board of
review meeting, and may adjourn the meeting from day to day
for a period of 20 days until they complete their work. After 20
days, the board has no authority and any action it takes is invalid
unless the commissioner of revenue has granted an extension.
In fulfilling its role, the board of review has three main
functions:
.
It must review the assessor's list, making sure that all
taxable property in the city has been properly placed on
the list.
It must review the assessor's valuations, striving to
standardize the ratio between market value and adjusted
market value for each individual piece of property. To
accomplish this, the board may raise or lower valuations
on individual properties, but it cannot increase
valuations without notifying the property owner and
giving that person an opportunity to be heard.
· The board must hear and settle the complaints of
individual property owners regarding the valuations on
their property.
.
If a person fails to appear in person or through counselor
written communication before the board of review after
receiving notice of intent to raise the assessment, or if a person
fails to apply for a review of the assessment, that person may not
appear before the county board of equalization for a review of
the assessment. An exception is when the assessment takes
place after the meeting of the board of review, or when
aggrieved individuals can establish that they did not receive
notice at least five days before the local board of review
meeting.
--...-- . -._.- ._- ----..-.--... .. .--.- - ---...----
-~
.
Minn. Stat. ~ 274.01, subd.
I(c).
Minn. Stat. ~ 274.01, subd.
1 (f).
Minn. Stat. ~ 274.13.
.
Minn. Stat. ~ 375.192.
Minn. Stat. ~ 270.11, subds. I,
6. See also, Minn. Stat. ~
274.13. subd. l(a).
.
494
HASDBOOK FOR MISSESOTA CmES
The local board of review may not reduce the total or aggregate
amount of the county assessor's assessment by more than one
percent This means that the board must often compensate for
reductions in assessed values by making comparable increases
in assessments against other parcels of property.
All complaints about an assessment or classification made after
the meeting of the board must be heard and determined by the
county board of equalization.
County board of equalization
The county board of equalization consists of either the county
auditor and the county commissioners, or a special board of
equalization appointed by the auditor and the board of county
commissioners. The statutes establish meeting dates.
Although the county board of equalization may decrease and,
after notice to the taxpayer, increase individual valuations, its
primary task is to equalize the ratio between market value and
assessed market value in the various districts. The county board
of equalization's main purpose is to secure uniformity of
assessed value from district to district, with only occasional
attention to uniformity between taxpayers within anyone
district. The board may not reduce the aggregate valuations of
either real or personal property in the county below the amounts
the assessors have determined, but it may increase these
amounts.
Upon the property owner's application, the board may change a
property's homestead classification or reduce its market value,
reducing or refunding any taxes the person has already paid.
State board of equalization
The commissioner of revenue acts as the state board of
equalization. The commissioner's primary assessment task is to
ensure uniformity of valuations between counties. The
commissioner may adjust valuations between districts and
between classes of property. The commissioner may raise or
lower individual assessments, but may increase individual
assessments only after the taxpayer has received notice and has
had an opportunity to be heard. The commissioner may not
reduce the aggregate value of all property in the state by more
than one percent below the total the county boards of
equalization have reported. The commissioner may order a
reassessment of property in any district.
.
.
.
Cllhl'TER 21
Appeals to tax court
Minn. Stat. ~ 271.01.
The tax court is the final authority for the hearing and
detennination of all questions under the property tax laws of the
state, except for an appeal to the Supreme Court. The tax court
has jurisdiction in cases dealing with property taxes only after
the taxpayer has appealed the valuation or assessment to the
town or city board of review and to the county board of
equalization, except for those taxpayers whose original
assessments came from the commissioner of revenue. The tax
court has no jurisdiction involving an order of the state board of
equalization unless a taxpayer contests the valuation of the
property.
Minn. Stat. ~ 271.21.
The tax court must hold hearings at any place in the state so that
taxpayers may appear before the court with as little
inconvenience and expense to the taxpayer as possible.
The small claims division of the tax court has jurisdiction in any
case concerning the valuation, assessment or taxation of
residential property the taxpayer has homesteaded, and of non-
homesteaded property if the estimated market value is less than
$100,000. The small claims division also hears cases concerning
the tax laws in which the amount in controversy does not exceed
$5,000, including penalties and interest.
The notice that goes to the taxpayer of the assessment,
detennination or order of the commissioner or the appropriate
unit of government, should include written notice that the
taxpayer has the right to appeal to the tax court and, if
applicable, to the small claims division.
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To: Elk River Board of Review
From: Assessors Office
Date: 04/29/99
Re: Listed Modified Two Story Houses needing an adjustment.
75-522-0250 75-589-0415
75-522-0320 75-590-0020
75-538-0112 75-592-0110
75-538-0244 75-592-0115
75-545-0315 75-592-0120
75-554-0210 75-592-0145
75-565-0108 75-592-0215
75-565-0306 75-592-0405
75-568-0205 75-592-0610
75-568-0215 75-592-0620
75-569-0110 75-595-0155
75-569-0130 75-595-0160
75-569-0216 75-595-0230
75-569-0302 75-595-0240
75-571-0105 75-595-0250
75-573-0314 75-595-0255
75-574-0205 75-595-0260
75-574-0210 75-595-0265
. 75-574-0220 75-595-0410
75-580-0205 75-595-0415
75-580-0405 75-595-0420
75-584-0225 75-595-0430
75-584-0235 75-595-0435
75-585-0110 75-595-0455
75-585-0120 75-601-0135
75-585-0140 75-604-0320
75-585-0145 75-608-0230
75-585-0245 75-608-0232
75-585-0515 75-609-0120
75-585-0615 75-609-0135
75-585-0620 75-609-0205
75-585-0720 75-609-0215
75-585-0910 75-609-0250
75-586-013Q 75-609-0255
75-586-0210 75-617-0120
75-586-0230
75-586-0235
75-586-0240
75-588-0215
75-588-0220
.