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RESOLUTION AMENDING RESOLUTION N0S. 01-0601 AND 06-0498 MODIFYING THE MEMBERSHIP OF THE CITY SPECIAL BOARD OF REVIEW.
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CITY PROPOSAL:
RESOLVED, that resolution no. 01-0601 as amended by resolution no. 06-0498, is hereby further amended to read as follows:
(a) That a special board of review for the city of Duluth is hereby created, and all the powers and duties of the city council under Minnesota Statutes 274.01, Subdivision 1, are hereby delegated to said special board of review;
(b) That, except as hereinafter provided for, said board shall be comprised of five members, one of whom shall be an employee of the city and the remainder of whom shall by training and experience be well versed and familiar with property values in the city of Duluth. Other than the city employee member, one member shall be an appraiser by profession, one member shall be a real estate broker, one member shall be an attorney, and the final member shall be any person familiar with real property valuations in Duluth;
(c) That the city employee member of the board shall be designated prior to each meeting of the board by the chief administrative officer of the city, or in his or her absence, the mayor, and shall have attended the equalization course required by Minnesota Statutes Section 274.014 Subdivision 2. Of the other members of the board, one member shall initially be appointed for a two-year term, another for a three-year term, the other for a four-year term, and, thereafter, all appointments, except those made to fill an unexpired term and that of the employee member, shall be for four years;
(d) That the board shall meet annually on such day as the county assessor shall designate and from time to time thereafter until all duties and responsibilities imposed on said board by Minnesota Statutes 274.01 are discharged in full;
(e) That all meetings of the special board of review shall be public, and it shall keep minutes of its proceedings which shall be immediately forwarded to the council, and which shall be a public record. Necessary staff, recording, transcription and mailing service shall be provided the board by the department of finance.
(f) That at any meeting of the board, three members thereof shall constitute a quorum of the board provided that at least one of the members in attendance shall have attended the equalization course required by Minnesota Statues Section 274.014 Subdivision 2. Provided, however, that notwithstanding the provisions of paragraphs (b) and (c) of this resolution, in the event that it is necessary to constitute a quorum of the board at any meeting thereof and that there is otherwise in attendance a member who has attended the above equalization course, the chief financial officer or his or her designee shall be a member of the board for that meeting.
Statement of Purpose
STATEMENT OF PURPOSE: The purpose of this resolution is to amend the resolutions which created the city’s special board of appeals which handles disputed property value issues related to property taxation.
As authorized by statute, the city originally created a special board of appeals in 1986. It was amended in 2006 to reflect a statutory requirement that at least one board member will have to have attended an equalization course put on by the state department of revenue within the preceding four years.
While requirements for membership on the board are substantially in control of the council, the meetings themselves are called by county assessor in consultation with the city.
This amendment would modify the requirements for membership on the board to allow the chief financial officer or his or her designee to sit on the board for any meeting if it was necessary in order to secure a quorum to allow the board to perform its statutorily-required functions.