9. BOA & Equalization Training
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Office of County Assessor
Angie Johnson
Carver County Government Center
Administration Building
600 East Fourth Street
Chaska, Minnesota 55318-2102
Phone: (952) 361-1960
Fax: (952) 361-1959
ReCEIVED q
DEe 0 7 2004 --
CITy OF CliANHASSEN
t:
CARVER
COUNTY
Memo
To: Members of Local Boards of Appeal and Equalization
From: Angie Johnson, Carver County Assessor
Subject: Local Board of Appeal and Equalization Training
A 2003 law requires that a Local Board of Appeal and Equalization cannot be held in 2006
unless at least one voting member present at the meeting has attended an appeals and
equalization course developed or approved by the Minnesota Commissioner of Revenue. The
purpose of this training is to assist local board members in conducting their Local Boards of
Appeal and Equalization meetings.
The law, found in Minnesota Statute 274.014, provides in part that:
"By no later than JanualY I, 2006, and each year thereafter, there must be at least one
member at each meeting of a local board of appeal and equalization who has attended an
appeals and equalization course developed or approved by the commissioner within the
last four years, as certified by the commissioner. The course may be offered in
conjunction with a meeting of the Minnesota League of Cities or the Minnesota
Association of Townships. The course content must include, but need not be limited to, a
review of the handbook developed by the commissioner... "
To be certain that you have every opportunity to attend a training session that will satisfy the
requirements of this law, my office is partnering with the Minnesota Department of Revenue to
make this course available to you.
The training is scheduled for Monday, January 31,2005. This training session will be held at
Carver County Government Center, Training Room, Chaska, MN. beginning at 9:00 a.m. A
representative from the Minnesota Department of Revenue will be conducting the training
seSSlOn.
To be certain that we have sufficient space to conduct this training session, I am asking that you
confirm your attendance at this seminar by contacting my office at 952-361-1961 by January 24,
2005.
The Minnesota Association of Townships has also offered this training course. If you or a voting
member of your town or city that will be in attendance at the Local Board of Appeal and
Equalization has attended one of these sessions, you need not attend this training session. Please
contact me if someone has already attended a training course.
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If, prior to the 2006 Local Board of Appeal and Equalization, no voting member on your Local
Board of Appeal and Equalization has attended an approved training session, you will lose your
ability to hold a Local Board of Appeal and Equalization effective with the 2006Local Board of
Appeal and Equalization. A local board who forfeits its powers to the county for failing to meet
the training requirements may be reinstated by resolution ofthe governing body ofthe city or
town and upon proof of compliance that at least one member has attended an approved appeals
and equalization course. The resolution and proof of course attendance must be provided to the
county assessor by December 1 in order to be effective for the following assessment year.