2009-02-11 CC Packet - Laserfiche WebLink

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.Lor"""'........ uv......u. U~& .I.~6"''' V.l.~ MINNESOTA' REVENUE ~ 'Nfl ' f.t,. I Forms and Instructions I Publications I Home I About Us I LinkS I NorthStar I Press Releases I Espanall Other languages I Site Help Tax Information Ind_'\lidualjfl~~ ~I~sand u~ ~~ \OOW1~ioSc1a>< CoJporatigILfranchi&m~ e!9~_1lY ~ SftJ!!L!lx\yJl9~ Quick Start for: IndiYjd~tmc~e~ ~~D~x9aY~~ ~~-p~~ e~rtY: ta~j!~mjnlstHIl:2-re: S~are d~~QPE!:~ !.e9l!Lal\ltres<larcitlofl> Iaxsw_E!l'righ1$.Jnfo CQfII!!<tj!l!1J)!y~i()!1 . Search Entire Site e-Services Employment I Contact Us I .. Search Tips QuicMmrt foLPro~~ administratQ.!'$, ;> L~j~mmentslsct'lQQ1~ Local Board of Appeal and Equalization Training Legislation enacted in the 2003 session requires that, at each meeting of a Local Board of Appeal and Equalization (beginning with the 2006 local boards), there be at least one voting member who has, within the last four years, attended an appeals and equalization course developed or approved by the Commissioner of Revenue. The appeals and equalization course details the responsibilities, procedures and requirements of Local Boards of Appeal and Equalization. The legislation also requires the Commissioner of Revenue to develop a handbook to be reviewed during the course. The contents of the handbook include: the role of the local board in the assessment process; the legal and policy reasons for fair and impartial appeal and equalization hearings; local board meeting procedures that foster fair and impartial assessment reviews and other best practices recommendations; quorum requirements for local boards; and explanations of alternate methods of appeal. More than one board member encouraged to attend While the law only requires that one voting board member attend the appeals and equalization course within the last four years, the Department of Revenue recommends that additional board members attend the training. It is important to note that the member who attended the training session must be present at the Local Board of Appeal and Equalization meeting. If that member fails to attend the meeting due to illness or other circumstances, the board is deemed to have transferred its Local Board of Appeal and Equalization duties to the county, Having more than one board member attend the course can eliminate situations in which unforeseen circumstances result in a failure to comply with the training requirement. Must be voting member to satisfy requirements Please note that a voting member of the board must attend the appeals and equalization course to meet the training requirements. Generally, the town board of a town or the council or other governing body of a city is the Local Board of Appeal and Equalization. While city and township clerks are encouraged to attend the training, the clerk's attendance will not satisfy the training requirements if the clerk is not a voting member of the board. For townships, this means that only the township supervisors are voting members: township clerks are not voting members of the board. For cities, some clerks are voting members of the board (in standard pian cities, the clerk is a voting member). Course materials An electronic copy of the handbook is below, Each attendee will also receive a copy of the handbook at the training session. A presentation, developed in conjunction with the handbook, is also provided below, !-9~@!l3j1j1rd ofAJU!lttl@!!dJ;jj!lRl!~1!91Ll1and~k (1, 105k PDF file) Note: You will need to have Mobf!AcrobaU?Jll~der installed on your computer to view and print this file. !-J!~.ll3Q@!"!!()L~laml~!I!t.lizall()!I"~_!lntaliQ!! Updated Oct. 2008 (PDF file) Note: You will need to have ddoQe Acrq~f ReJ!!ier installed on your computer to view and print this file. Trainin sessions for Local Board of A loate "Location IIRoom a' and E uallzation members I~ime IIRegistration contact http://www.taxes.state.mn.us/taxes/propertLtax_ac; 1 inistratorslother _supportinR- contentJI... 2/6/2009