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City of Centerville <br /> Authority of the Local Board of Equalization <br /> Assessments of property are made to provide the means for the measuring of <br /> the relative share of each taxpayer in the meeting of the costs of local <br /> government. It is the duty of the Assessor to assess all real and personal <br /> property except that which is exempt or taxable under some special method of <br /> taxation. If the burden of local government is to be fairly and justly shared <br /> among the owners of all property of value, it is necessary that all taxable <br /> property be listed on the tax rolls and that all assessments be made accurately. <br /> Whenever any property that should be assessed is omitted from the tax rolls, an <br /> unfair burden falls upon the owners of all property that has been assessed. If <br /> any property is undervalued in relation to the other property on the assessment <br /> record, the owners of the other property are called upon automatically to <br /> assume part of the tax burden that should be borne by the undervalued <br /> property. Fairness and justice in property taxation demands both completeness <br /> and equality in assessment. <br /> Minnesota Statutes Section 274.01 provides that the council of each city shall <br /> be or appoint a Board of Appeal and Equalization. The charter of certain cities <br /> provides for the establishment of a Board of Equalization. The provisions of <br /> Section 274.01 and this regulation apply to all Boards of Appeal or Boards of <br /> Equalization. <br /> The 2003 Legislature enacted State Statute 274.014 which requires that there <br /> be at least one member at each meeting of a Local Board of Appeal and <br /> Equalization (beginning with the 2006 local boards) who has attended an <br /> appeals and equalization course developed or approved by the Commissioner <br /> of Revenue within the last four years. (The member must attend the course by <br /> no later than January 1, 2006.) Mayor Mary Capra as well as Councilmembers <br /> Ben Fehrenbacher and Jeff Paar, have met this requirement for the City of <br /> Centerville. <br /> Section 274.01 states the county assessor shall fix a date for each Board of <br /> Appeal and Equalization to meet for the purpose of reviewing the assessment of <br /> property in its respective town or city. The county assessor is required to serve <br /> written notice to the clerk of each of such bodies on or before February 15th of <br /> each year. <br /> These meetings are required to be held between April 1st and May 31st; and the <br /> clerk of the Board of Appeal and Equalization is required to give published and <br /> posted notice at least ten days before the date set for the first meeting. <br /> The Board of Appeal and Equalization of any city, unless a longer period is <br /> approved by the Commissioner of Revenue, must complete its work and adjourn <br /> within twenty days (20) from the time of convening specified in the notice of the <br /> clerk. No action taken subsequent to such date shall be valid. <br /> A request for additional time in order to complete the work of the Board of <br /> Appeal and Equalization must be addressed to the Commissioner of Revenue in <br /> writing. The Commissioner's approval is necessary to legalize any procedure <br /> subsequent to the expiration of the twenty-day period. The Commissioner of <br /> 9 7 <br />