AGENDA 04-28-2010CITY OF ELK RIVER
SPECIAL MEETING OF THE
BOARD OF APPEAL & EQUALIZATION
Wednesday, April 2~, 20 f 0 ~. _ ~~.~~
b:3 0 p, m.
Sherburne County Government Center ~-Commissioner's Room
I
'I
i, BALL MEETING T~ ®RDER
Z. ~~ARD ~h APPEAL
Sherburne County Assessor's Report
Listen to Appeals of Resident's in Attendance -- The ward
may have to set time limns defending on the number a f a eats
~~
requested
Review Misc. Appeals
hoard Decision on Each Appeal ~ This may be dela ed to the
Y
reconvene meeting date depending on how long the a~~eals take
during this meeting,
Establish Reconvene Date ~ The ward must determine a
reconvene meeting date within Z~ days i f a recess is needed.
3. RECESS OR ADJOURN
~ C®~§~~~' ACEIV~A iTEl~9~ are considered to be routine and noncontroversial b the Council and '
y will be approved by
one motion. There will be na separate discussion of these items unless a Councilmember, staff member, or citizen so requests, in
which case the item will be removed from the consent agenda and considered under the regular agenda,
-- -
~s:agenda is available in alternate formats upon a ~~ hour advanced notice, Auxiliary aids and services are also
available upon a 7~ hour advanced notice, Please contact the City Clerk at X163) b35- i ppd to make a request,
Examples of alternate formats may include; large print, braille, audio tape, etc, Examples of auxiliar aids ma
include a sign language interpreter, assistive ti~tening device, etc. ~ y
City of
t~n~ .
fiver
MEMORANDUM
T o ®a,r o ~a~i a,n uaiizi®n
Tiny ila~r, iy l~ri~
' : prid i
Te ote~ ron7 eartrr~ent of even~e a,n®ok
The Board's purpose is to determine if the value or classif cation of a ro er has b
p p ty een properly
set by the assessor, It's assumed that the assessor has ro erl valued and classified a r
and the bu~•den of p P ~' p operty
proof rests with the property owner who must present factual evidence to
disprove the assessor's value or classification, All chan es made b the Board must be
fact, g Y based on
options for decisions in motions include;
1. No change
2. Lower the value
3. Raise the value
4. Notify property owner of intent to raise valuereconvene meetin ma be needed in
order to five ro er owner a chance g y
g p p ty to speak, if not in attendance
5, Change the classification
G. Have the assessor inspect the property and report back to the Board at i.•econvene
meeting
If the Board is faced with a decision that it is not sure how to vote the decision sho "
uld be no
change," The property owner is then able to ap cal to the Coun Board or the
p ty Tax Court,
The Board should not order the assessor to review the ro er and chan e the
p p tY g
valuation/classification and then adjourn. The Board ma ask the assessor to revie
and re ort back tot y w the property
p he Boa~.d at a reconvene meeting,
All issues must be resolved before the meeting is ad'ourned, If issues still need to '
~ be considered,
the Board should recess until the next meeting, A reconvene meetin must be h 1
g e d within Zo
days of the original meeting including the initial ineetin date and the date and tim
g } e must be
determined before the recess of the initial meetin , Unce the Board has adjourn '
g ) ed, it can t
reconvene. Reconvene meetings should be limited to appeals and not for hearin a ro er
owner's initial a cal, g p p ~
PP
You can vicar and download the .~.ocal.~oard a f ~~peal and .F ualication .H-andbaok or P
. q ~ a owerPo~nt
presentation from the Department of Revenue website at;
l~tr ~; ~v~vw.taxe~s,sta~:e.nln.us rc:~ ~~:~~•~; t~lX adtninis(:rsltr:~rs t:~tlic~r su ... c~rl.in~ cc~~~ .~ - . ,,
. tent. loc~~il l~
caard trainin ~3,shtn~l, If you need a paper copy, lease let me know and I can sen '
p d it to you.
httpJlsp•elkrlclepa~'tmeittsladinii~IPublic Bod~eslBoards Comn~issianslBoard of Appea1120~9 CC Mema.dac