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1 Board of Review Discussion .,.' l" CITY OF CHANHASSEN 690 City Center Drive, PO Box 147 Chanhassen, Minnesota 55317 Phone 612.937.1900 General Fax 612.937.5739 Engineering Fax 612.937.9152 Public Safety Fax 612.934.2524 "Web www.d.chanhassen.mn.us MEMORANDUM TO: Mayor and City Council 1 _0 The City of Chanhassen. A growing community with clean lakes, quality schools, a charming downtown, thriving businesses, and beautiful parks. A great place to live, work, and play. FROM: Don Ashworth, City Manager DATE: April 1, 1998 SUBJ: Board of Review Discussion Roger Knutson will be present to discuss alternative ways that Board of Review activities can occur (see attached). I personally believe that Option 3 appears to represent the general sentiment of the city council. There appears to be a genuine belief that local board actions (city council) are going to be ignored by the county board. If this is true, then it simply makes sense to have the county board be the local Board of Review. Additionally, I have spoken with the County Assessor and he has agreed that should the city council simply state that the County Board will be acting as the local Board of Review that they would be willing to take over that responsibility for this year. g: \mgr\boropti ons.doc Professional Association Attorneys at Law RECEIVED MAR 2 5 1998 -. CAMPBELL KNUTSON 'lit CITY Of CHANHASSEN Thomas J. Campr.ell Roger N. Knutson Thomas M. Scott Elliott B. Knetsch Suesan Lea Pace (612) 452-5000 Fax (612) 452-5550 . . . Joel J. Jamnik Andrea McDowell Poehler lvLmhew K. Brokl* John F. Kelly Matthew J. Foli lYbrguerite M. McCarron George T. Stephenson Author's Direct Dial: 234-6215 March 24, 1998 *AI,ll!k'l'll'id Hl W"l.\l,m,m BY FAX AND MAIL ( )ft.:rIlHl\t'1 c;,ny G. Fuchs Mr. Don Ashworth City of Chanhassen 690 Coulter Drive, Box 147 Chanhassen, MN 55317 RE: BOARD OF REVIEW Dear Don: Enclosed is a copy of Minn. Stat. ~ 274.01. The City has three options: · The City Council acts as the Board of Review. · The City Council may appoint a Special Board of Review. The statute prescribes no time lines or procedure for making the appointment. The only requirement is that at least one member of the Board be an appraiser, realtor, or other person familiar with property valuations in the City. · Transfer the duties to the County Board. The County must be notified by December 1st of any year to be effective for the following year. Public notice must be given of the City Council meeting at which the action will be taken. Please call if you have any questions. Very truly yours, RNK:sm Enclosure Roger N. Knutson Suite 317 · Eagandale Officl: Center · 1380 Corpor~lte Center Curve · Eagan, MN 55121 ..' ,. -- 274.01 ASSESSMENTS; REVIEW, CORRECDON, EQUALIZATION 54 CHAPTER 274 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 274.01 Board of review. County board of equalization. 274.13 274.01 BOARD OF REVIEW. Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) The town board of a town, orthe council or other governing body of a city, is the board of review except (1) in cities whose charters provide for a board of equalization or (2) in any city or town that has transferred its local board of review power and duties to the county board as provided in sub- di vision 3. The county assessor shall fix a day and time when the board or the board of equal- ization shall meet in the assessment districts of the county. On or before February 15 of each year the assessor shall give written notice of the time to the city or town clerk. Notwithstand- ing the provisions of any charter to the contrary, the meetings must be held between April I and May 31 each year. The clerk shall give published and posted notice of the meeting at least ten days before the date of the meeting. If in any county, at least 25 percent of the total net tax capacity of a city or town is non- commercial seasonal residential recreational property classified under section 273.13, sub- division 25, the county must hold two countywide informational meetings on Saturdays. The meetings will allow noncommercial seasonal residential recreational taxpayers to discuss their property valuation with the appropriate assessment staff. These Saturday informational meetings must be scheduled to allow the owner of the noncommercial seasonal residential recreational property the opportunity to attend one of the meetings prior to the scheduled board of review for their city or town. The Saturday meeting dates must be contained on the notice of valuation of real property under section 273.121. The board shall meet at the office of the clerk to review the assessment and classifica- tion of property in the town or city. No changes in valuation or classification which are in- tended to correct errors injudgment by the county assessor may be made by the county asses- sor after the board of review in those cities or towns that hold a local board of review; howev- er, corrections of errors that are merely clerical in nature or changes that extend homestead treatment to property are permitted after adjournment until the tax extension date for that as- sessment year. The changes must be fully docum<::l1ted and maintained in the assessor's of- fice and must be available 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 board no later than December 31 of the assessment year. (b) 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 per- sonal property, is entered on the assessment list at 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. (c) A local board of review 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 one percent. If the total reductions would lower the aggregate assessments made by the county assessor by more than one percent, none of the adjustments may be made. The assessor shall correct any clerical errors or double assessments discovered by the board of review without regard to the one percent limitation. (d) 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 sepa- ;" -.. .. 55 ASSESsMEN1S; REVIEW, CORRECnON, EQUALIZATION 274.13 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 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 classifi- cation. This paragraph does not apply if an assessment was made after the board meeting, as provided in section 273.0 I, or if the person can establish not having received notice of market value at least five days before the local board of review meeting. (f) The board of review or the board of equalization must complete its work and adjourn wi thin 20 days from the time of cc;mvening stated in the notice of the clerk, unless a longer period is approved by the commissioner of revenue. 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 review file written objections to an assessment or classification with the county assessor. The objections must be presented to the board of re- view at its meeting by the county assessor for its consideration. Subd. 2. Special board; duties delegated. The governing body of a city, including a city whose charter provides for a board of equalization, may appoint a special board of re- view. The city may delegate to the special board of review all of the powers and duties in subdivision 1. The special board of review shall serve at the direction and discretion of the , appointing body, subject to the restrictions imposed by law. The appointing body shall deter- ~ mine the number of members of the board, the compensation and expenses to be paid, and the term of office of each member. t e member of the s cial board of review must be an a raiser rea r or other ersonfamiliarwith ro ert valuations in the assessment district. Subd. 3. Local board duties transferred to county. The town board of any town or the governing body of any home rule charter or statutory city may transfer its powers and duties under subdivision I to the county board, and no longer perform the function of a local board. Before the town board or the governing body of a city transfers the powers and duties to the county board, the town board or city's governing body hall ive ublic notice of the meeting at which the proposal for transfer is to be considered. The pu lie notice s all follow the pro- cedure contained in section 471.705, subdivision Ic. para,graph (b). A transfer of duties as '\ permitted under this subdiviSion must be communicated to the county assessor, in writing, \J before December I of any year to be effective for the following year's assessment. This trans- fer of duties to thecounty may either be permanent or for a specified number of years, pro- vided that the transfer cannot be for less than three years. Its length must be stated in writing. A town or city may renew its option to transfer. The option to transfer duties under this subdi- vision is only available to a town or city whose assessment is done by the county. History: 1997 c 231 art 2 s 23 214.13 COUNTY BOARD OF EQUALIZATION. [For text ofsubds 1 and la, see M.S. 1996] Subd. I b. Assessment changes. No changes in valuation or classification that are in- ended to ~orrect errors in judgment by the county assessor may be made by the county asses- .or after the county board of equalization has adjourned; however, corrections of errors that Ire merely clerical in nature or changes that extend homestead treatment to property are per- nitted after adjournment until the tax extension date for that assessment year. The changes nust be fully documented and maintained in the assessor's office and must be available for eview by any person. Subd. 1 C. Alternative review option. The county shall notify taxpayers whose town or 'ity elected to transfer its powers and duties under section 274.0 I to the county. Prior to the ime of the county board of equalization, the county shall make available to those taxpayers a