(A) A Board of Appeal and Equalization is hereby established in accordance with the provision of M.S. § 274.01, Subd. 2, as it may be amended from time to time.
(B) The Board of Appeal and Equalization shall consist of 5 members, each of whom shall be a resident of the city. Members shall be appointed for a term in accordance with the provisions of this section and shall at all times include at least one member who is an appraiser, realtor or other person who by virtue of qualifications or experience is familiar with property values in the city.
(C) Terms shall be for a period of 3 years.
(D) Board members may be reimbursed for actual expenses incurred in a manner and in amounts to be determined by the City Council.
(E) The Board shall be governed by M.S. § 274.1, Subd. 1, as it may be amended from time to time, and shall meet each year between April 1 and May 31, at the office of the City Clerk or designated location, to review the assessment and classification of property in the city as determined by the Nicollet County Assessor.
(F) The Board shall determine whether the taxable property in the town or city has been properly placed on the list and properly valued by the Assessor. If real or personal property has been omitted, the Board shall place it on the list with its market value and correct the assessment so that each tract or lot of real property and each article, parcel or class of personal property is entered on the assessment list as its market value. No assessment of the property of any person may be raised unless the person has been duly notified of the intent of the Board to do so. On application of any person feeling aggrieved, the Board shall review the assessment or classification, or both, and correct it as appears just.
(G) The local Board of Appeal and Equalization may reduce assessments upon petition of the taxpayer but the total reductions must not reduce the aggregate assessment made by the County Assessor by more than 1%. If the total reduction would lower the aggregate assessment made by the County Assessor by more than 1%, none of the adjustments may be made. The Assessor shall correct any clerical errors or double assessments discovered by the Board of Appeal and Equalization without regard to the 1% limitation.
(H) A majority of the members may act at the meeting and adjourn from day to day until they finish hearing the cases presented. The Assessor shall attend, with the assessment books and papers, and take part in the proceedings, but must not vote. The County Assessor, or an assistant delegated by the County Assessor, shall attend the meetings. The Board shall list separately, on a form appended to the assessment book, all omitted property added to the list by the Board and all items of property increased or decreased, with the market value of each item of property, added or changed by the Board, placed opposite the item. The County Assessor shall enter all changes made by the Board in the assessment book.
(I) If a person fails to appear in person, by counsel, or by written communication before the Board after being duly notified of the Board’s intent to raise the assessment of the property, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, the person may not appear before the County Board of Equalization for a review of the assessment or classification. This paragraph does not apply if an assessment was made after the Board meeting, as provided in M.S. § 274.01, as it may be amended from time to time, or if the person can establish not having received notice of market value at least 5 days before the local Board of Appeal and Equalization meeting.
(J) The Board of Appeal and Equalization must complete its work and adjourn within 20 days from the time of convening stated in the notice of the Clerk, unless a longer period is approved by the Commissioner of Review. No action taken after that date is valid. 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. A nonresident may, at any time, before the meeting of the Board of Appeal and Equalization, file written objections to an assessment or classification with the County Assessor. The objections must be presented to the Board of Appeal and Equalization at its meeting by the County Assessor for its consideration.
(K) The Clerk shall give at least 10 days posted notice of the time and place of the meeting of the Board of Appeal and Equalization. Failure to give notice to hold the meetings does not vitiate any assessment, except as to the excess over the market value of the property.
(Ord. 127, passed 3-15-1993)