Laserfiche WebLink
City of Centerville <br /> A request for additional time in order to complete the work of the Board of Appeal and <br /> Equalization must be addressed to the Commissioner of Revenue in writing. The <br /> Commissioner's approval is necessary to legalize any procedure subsequent to the expiration <br /> of the twenty-day period. <br /> The Commissioner of Revenue will not, however, extend the time for local Boards of Appeal <br /> and Equalization to meet beyond the time when the County Board of Equalization meets. In <br /> 2019, the Anoka County Bd. of Appeal will meet on June 17t" at 6pm. <br /> The authority of the local Board extends over the individual assessments of real <br /> and personal property. The Board does not have the power to increase or <br /> decrease by percentage all of the assessments in the district of a given class of <br /> property. Changes in aggregate assessments by classes are made by the <br /> County Board of Equalization. <br /> Although the Local Board of Appeal and Equalization has the authority to <br /> increase or reduce individual assessments, the total of such adjustments must <br /> not reduce the aggregate assessment made by the Assessor by more than one <br /> percent of said aggregate assessment. If the total of such adjustments does <br /> lower the aggregate assessment made by the Assessor by more than one <br /> percent, none of the adjustments will be allowed. This limitation does not apply, <br /> however, to the correction of clerical errors or to the removal of duplicate <br /> assessments. <br /> The Local Board of Appeal and Equalization does not have the authority in any <br /> year to reopen former assessments on which taxes are due and payable. The <br /> Board considers only the assessments that are in process in the current year. <br /> Adjustment can be made only by the process of abatement or by legal action. <br /> In reviewing the individual assessments, the Board may find instances of <br /> undervaluation. Before the Board can raise the market value of property it must <br /> notify the owner. The law does not prescribe any particular form of notice <br /> except that the person whose property is to be increased in value must be <br /> notified of the intent of the Board to make the increase. The Local Board of <br /> Appeal and Equalization meetings assure a property owner an opportunity to <br /> contest any other matter relating to the taxability of their property. The Board is <br /> required to review the matter and make any corrections that it deems just. <br /> 8 <br />