2013-08-14 Agenda - Laserfiche WebLink

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MINNESOTA.- REVENUE Memo Date: July 31, 2013 To: All Assessors From: Andrea Fish, Supervisor Information and Education Section Subject: Local Boards of Appeal and Equalization Trained Member Clarification The purpose of this memo is to clarify our interpretation of Local Board of Appeal and Equalization (LBAE) trained member requirements under Minnesota Statute 274.014, subdivisions 2 and 3. Subdivision 3(a) states in part: "A city or town that does not comply with these requirements is deemed to have transferred its board of appeal and equalization powers to the county beginning, with the following year's assessment and continuing unless the powers are reinstated under paragraph (c) [emphasis added]. " In previous year, our understanding of M.S. 274.014, subdivision 3 was that the jurisdiction would lose their board automatically for a minimum of 2 years. Based on an updated interpretation of the statute, we would like to clarify the provisions of subdivision 3, paragraph (a). When subdivision 3, paragraph (a) refers to "the following year's assessment", the law is referring to the assessment year that follows the December I training certification deadline. For example, on December 1, 2012 a board must certify that it has a trained member. If a jurisdiction does not have a trained member on December 1, they lose their board for the 2013 appeal season. The jurisdiction would be able to certify a trained member on December 1, 2013 to be able to hold a regular LBAE for the 2014 appeal season. Therefore, the jurisdiction loses its board for a minimum of one year, and may be reinstated as long as the jurisdiction can certify a trained member by December 1 of the same year that they lost their board. However, if the jurisdiction had certified a trained member by December I and the board is scheduled to have a LBAE meeting, but the trained member is not present and/or there is not a quorum, then the meeting will be switched to an open book meeting for 2013 and the jurisdiction will additionally lose their board for the "the following year's assessment". Example: A board proves compliance on December 1, 2012. The LBAE meeting is scheduled for a date in 2013. At the meeting, the trained member and/or a quorum is not present. The meeting must switch to open book for 2013 and the jurisdiction loses their board for the following year (2014) as well. This means the jurisdiction has Iost its eligibility for a minimum of two years. In summary, a board that does not certify a trained member on December 1 loses the LBAE for a minimum of one assessment year. However, for a board that meets but does not have a trained member or quorum, the board is lost for two years (the year that the board switches to open book as well as "the following year"). This clarification goes into effect immediately. If a jurisdiction lost the LBAE in 2013 due to not having a trained member and proving compliance on December 1, 2012, the jurisdiction can send someone to training this year in order to prove compliance on December 1, 2013 and hold their meeting in 2014. If you have any questions or concerns regarding this clarification please contact Jessi Glancey by email jessi.glanceygstate.mn.us or by phone 651.556-6104. 36