2. SR 04-08-2019
The Elk River Vision
A welcoming community with revolutionary and spirited resourcefulness, exceptional
service, and community engagement that encourages and inspires prosperity
Request for Action
To
Mayor and City Council
Item Number
Agenda Section
Board of Appeal
Meeting Date
April 8, 2019
Prepared by
Tina Allard, City Clerk
Item Description
Board of Appeal and Equalization Meeting
Reviewed by
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 value or classification of the parcel being
considered.
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 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. The last date to schedule a meeting would be Saturday, April 27. There is a
Council meeting scheduled for Monday, April 15.
Background/Discussion
Board Purpose
The Board’s purpose is to objectively determine if 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.
For a refresher or more detail you can download the Local Board of Appeal and Equalization Handbook
at:
N:\Public Bodies\Agenda Packets\04-08-2019\sr.docx
https://www.revenue.state.mn.us/local_gov/prop_tax_admin/Pages/lbaetraining.aspx
Certification
A quorum of the Council is required and at least one Councilmember must have completed state required
training. Currently Mayor Dietz is the only certified member and must be in attendance; otherwise power
is transferred to the county as an open book meeting for a minimum of two years.
Financial Impact
N/A
Attachments
None