CR 99-76 Charter Language Regarding The Board Of Equalization
. April 12, ] 999 Report #99-076
CHARTER LANGUAGE REGARDING THE BOARD OF EQUALIZATION (REVIEW)
Proposed Action.
Staff recommends adoption of the following motion: Move that the Hopkins City Council request that
the Charter Commission consider amending the Charter to allow for an appointed Board of Equalization.
Adoption of this motion will direct staff to present this item to the Charter Commission at its April 27
meeting.
Overview.
Currently the City Charter requires the City Council to act as the Board ofEqualization(Review). State
law allows Councils to delegate this duty to an appointed Board. The appointed board would serve at the
direction and discretion of the Council, subject to the restrictions imposed by law.
If the City Council would like to have this option available it could request the Charter Commission to
consider revising the Charter to allow the Council to appoint a Board of Review as permitted by state
law.
. The following language could be incorporated into the Charter:
Section 7.03. BOARD OF EQUALIZATION. Subdivision 1: The Council shall constitute the Board of
Equalization unless it chooses to delegate this function according to Subdivision 2. The Board aOO shall
meet as such in the usual place for holding Council Meetings not later than June 1 of each year to
equalize the assessments according to law, or at such other adjourned meetings as it may designate.
Subdivision 2: The City Council may appoint a special board of review to serve as the Board of
Equalization as allowed for in Chapter 274 of the Minnesota State Statutes.
Supporting Information.
. Chapter 274.01 of the Minnesota State Statutes
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'. Assistant City Manager
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274.01 ASSESSMENTS; REVIEW. CORRECTION. EQlIALlZi\TlON 54 55
CHAPTER 274 rately, or
the boarc
. ASSESSMENTS; REVIEW, CORRECTION, of prope:
shall entl
EQUALIZATION (c) ]
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274.0l Board of r"vicw. 274.]3 County board of equalization. to raise t
classific:
274.01 BOARD OF REVIEW. notappc
S u bdi vision 1. Ordinary board; meetings, deadlines, grievances. (a) The town board cation. 1
of a town, or the council or other governing body of a city, is the board of review except (1) in provide(
cities whosc charters provide for a board of equalization or (2) in any city or town that has value at
transferred its local board of review power and duties to the county board as provided in sub- (f)'
division 3. The county assessor shall fix a day and time when the hoard or the board of equal- within 2
ization shall meet in the assessment districts of the county. On or before February 15 of each period i~
year the assessor shall give written notice of the time to the city or town clerk. Notwithstand- All com
ing the provisions of any charter to the contrary, the meetings must be held between April 1 must be
and May 31 each yeaT. The clerk shall give published and posted notice ofthe meeting at least time, be
ten days before the date of the meeting. classific
If in any county, at least 25 pcrcent of the total net tax capacity of a city or town is non- view at
Suo
commercial seasonal residential recreational property classified under section 273.13, sub- city wh,
division 25, the county must hold two countywide informational meetings on Saturdays. The
meetings will allow noncOlllil1cl'Cial seasonal residential recreational taxpayers Lo discuss view. TI
their property valuation with the appropriate assessment staff. These Saturday informational subdivi~
meetings must be scheduled to allow the owner of the noncommercial seasonal residential appoint
recreational property the opportunity to atLend one of the meetings prior to the scheduled mine thl
board of review for their city or town. The Saturday meeting dates must be contained on the term of,
. notice of valuation of rea! property under section 273.121. appra]sl
The bom-d shall meet at the office of the clerk to review the assessment and c1assifica- Su
tion of property in the town or city. No changes in valuation or classification which are in- goverm
tended to correct errors in judgment by the county assessOT may be made by the county asses- under Sl
SOl' after the board of review in those cities or towns that hold a local board of review; howev Before
er, cOlTections of errors that are merely clerical in nature or changes that extend homestead county
treatment to property are permitted after adjournment until the tax extension date for that as- at whic
cedure
sessment year. The changes must be fully documented and maintained in the assessor's of- perm i it
fice and must be availahle for review by any person. A copy of the changes made during this
period in those cities or towns that hold a local board of review must be sent to the county before]
board no later than December 31 of the assessment year. fer of d
viucd t]
(b) The board shall determine whether the taxable property in the town or city has been A town
properly placed on the list and properly valued by the assessor. If real or personal property vision ~
has been omitted, the board shall place it on the list with its market value, and correct the H
assessment so that each tract or lot of real property, and em.:h article, parcel, or class of per-
sonal property, is entered on the assessment list at its market value. No assessment of the 274.13
propeliy 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, thc board shall review the
assessment or classification, or both, and correct it as appears just. S
(c) A local hoard of review may reduce assessments upon petition of the taxpayer but
the total reductions must not reduce the aggregate assessment made by the collnty assessor hy tended
more than one percent. If the total reductions would lower the aggregate assessments made sor aft
by the county assessor by more than one percent, none of the adjustments may be made. The are me
assessor shall correct any clerical e!Tors or double assessments discovered by the board of mitted
review without regard to the one percent limitation. must I
. (d) A majority ofthe members may act at the meeting, and adjourn from day to day until reVle'.'
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 city c~
assistant delegated by the county assessor shall attend the meetings. The board shall list scpa- time c
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54 )) ASSESSl\IENTS: REHEW. CORRECTION. EQUALIZATION 274.0
rately. 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.
(e) Except as provided in subdivision 3, if a person fails to appear in person, by counsel,
or by written cOlmnunication before the board after being duly notified of the hoard's intent
I. to raise the assessment of the property, or if a person feeling aggrieved by an assessment or
classification [ails 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 classifi-
1 board cation. This paragraph does not apply if an assessment was made after the board meeting, as
)t (1 ) in provided in section 273.01, or ifthe person can establish not having received notice of market
hat has value at least five days before the local board of review meeting.
in sub- (0 The board of review or the board of equalization must complete its work and adjourn
'equal- within 20 days from the time of convening stated in the notice of the clerk, unless a longer
of each period is approved by the commissioner of revenue. No action taken after that date is valid.
1stand- All complaints about an assessment or classification made after the meeting of the board
Aprill must be heard and determined by the county board of equalization. A nonresident may, at any
at least time, before the mceting of the board of review file written objections to an assessment or
classification with the county assessor. The objections must be presented to the board ofre-
is non- view at its meeting by the county assessor for its consideration.
3, sub- Subd. 2. Special board; duties delegated. The goveming body of a city, including a
ys. The city whose charter provides for a board of equalization, may appoint a special board of rc-
discuss view. The city may delegate to the special board of review all of the powers and duties in
[ational subdi vision 1. The special board ofreview shall serve at the direction and discretion of the
idential appointing body, subject to the restrictions imposed by law. The appointing body shall deter-
led. mine the number of members ofthe board, the compensation and expenses to be paid, and the
jo ~ term of office of each member. At least one member of the special board of review must be an
appraiser, realtor, or other person familiar with property valuations in the assessment district.
ssifica- Subd. 3. Local board duties transferred to county. The town board of any town or the
l are 111- governing body of any home TIlle charter or statutory city may transfer its powers and duties
y asses- under subdi vision 1 to the county board, and no longer perform thc function of a local board.
howcv- Before the town board or the governing hody of a city transfers the powers and duties to the
nestead county board, the town board or city's governing body shall gi ve public notice of the meeting
that as- at which the proposal for transfer is to be considered. The public notice shall follow the pro-
:or's of- cedure contained in section 471.705, subdivision Ie, paragraph (b). A transfer of duties as
-jng this permitted under this subdivision must be communicated to the county assessor, in writing,
: county before December 1 of any year to be effective for the following year's assessment. This trans-
fer of duties to thc county may either he permanent or for a specified number of ycars, pro-
!as been vided that the transfer cannot be for less than three years. Its length must be stated in writing.
)roperty A town or city may renew its option to transfer. The option to transfer duties under this subdi-
Teet the vision is only available to a town or city whose assessment is done by the county.
j of per- History: 1997 c 231 art 2 s 23
lt of the
intent of 274.13 COUNTY BOARD OF EQUALIZATION.
view the [For text ofsllbds 1 and la, see M.S. 1996]
ayer but Subd. 1 h. Assessment changes. No changes in valuation or classification that are in-
essor by tended to correct errors in judgment by the county assessor may be made by the county asses-
Its made sor after the county board of equalization has adjourned; however, corrections of errors that
lde. The are merely clerical in nature or changes that extend homestead treatment to property arc per-
bO.f mitted after adjournmcnt until the tax extcnsion date for that assessment year. The changes
must be fully documented and maintained in the assessor's office and must be available for
jay until review by any person.
nt books Suhd. 1 c. Alternative review option. The county shall notify taxpayers whose town or
or. or an city elected to transfer its powers and duties under section 274.01 to the county. Plior to the
list sepa- time or the county board of equalization, the county shall make available to those taxpayers a