2. SR 04-30-2008
Item 2.
MEMORANDUM
TO: City Council
FROM: Tina Allard, City Clerk
DATE: April 30, 2008
SUBJECT: Board of Appeal and Equalization Items to Note
The Board's purpose is to determine if the value or classification of a property 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 \vith the property o\vner \vho must present factual evidence to
disprove the assessor's value or classification. All changes made by the Board must be based on
fact.
Options for decisions in motions include:
1. No change
2~ Lo\ver the value
3~ Raise the value
4~ Notify property o\Vner of intent to raise value (reconvene meeting may be needed in
order to give property o\vner a chance to speak, if not in attendance)
5~ Change the classification
6~ Have the assessor inspect the property and report back to the Board at reconvene
meeting
If the Board is faced \vith a decision that it is not sure ho\v to vote, the decision should be '~no
change.)' The property o\vner is then able to appeal to the county board or the Ta..,= Court.
It is not appropriate to turn decisions over to the assessor. The Board should not order the
assessor to revie\v the property and change the valuation/ classification and then adjourn. The
Board may ask the assessor to revie\v the property 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. A reconvene meeting must be held \vitlun 20
days of the original meeting (including the initial meeting date) and the date and time must be
determined before the recess of the initial meeting. Once the Board has adjourned, it can't
reconvene. Reconvene meetings should be limited to appeals and not for hearing a property
o\vner' 5 ini rial a pp eat.
A copy of the Local Board of Appeal and Equalization Handbook was distributed to you in
February. You can also vie\v and do\vnload it from the Dept. of Revenue \vebsitc at
htt: \V\V\v.taxes~state~lnn.US ro ertv tax adnlinistrators other su orcin content local b
oard training~shtml.
S :\Administration\Board of Appeal\2008 CC Memo.doc