BAE SR 04-09-2018 ��i
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lk — - Request for Action
River
To Item Number
Mayor and City Council
Agenda Section Meeting Date Prepared by
Board of Appeal April 9, 2018 Tina Allard, City Clerk
Item Description Reviewed by
Board of Appeal and Equalization 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 make a determination regarding the valuation or classification of the parcel.
If the Board is faced with a decision 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 a parcel is needed, a reconvene meeting must be set in order
for the assessor to report back to the Board.The date and time must be determined before the recess
of this meeting and must be within 20 days. This timeline would be Tuesday,April 10 - Sunday,April
29. There is a regularly scheduled City Council meeting on April 16.
Background/Discussion
Board Purpose
The Board's purpose is to objectively determine if 2019 values and classifications of parcels has been
properly set by the assessor and should keep in mind that reductions in value shift the tax burden to
others. It's assumed 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.
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 are limited to appeals and not for
hearing a property owner's initial appeal.
Reference Handbook
http://www.revenue.state.mn.us/local gov/prop tax admin/education/baetraining handbook.pdf
The Elk River Vision
A avelcoming community with revolutionary and spirited resourcefulness, exceptional p D W E H E D D Y
service, and community engagement that encourages and inspires prosperity /` UR
Certification
At least one Councilmember must be at this meeting who attended state required training. The following
are currently certified.
■ Dietz —July 1, 2019
■ Olsen—July 1, 2019
■ Wagner—July 1, 2018
Financial Impact
N/A
Attachments
■ None
N:APublic Bodies\Agenda Packets\04-09-2018\x02 SR Board.docx