Title
RESOLUTION OF THE CITY OF DULUTH, MINNESOTA, TO REINSTATE A LOCAL BOARD OF APPEAL AND EQUALIZATION PURSUANT TO MINNESOTA STATUTE 274.014, SUBD. 3, PARAGRAPH C.
Body
CITY PROPOSAL:
Whereas, the City of Duluth has an established special board of review for acting as the local board of appeal and equalization pursuant to Minnesota Statute 274.01, Subd.2; and
Whereas, the City of Duluth's powers to act as the local board of appeal and equalization were transferred to the County of St. Louis pursuant to Minnesota Statute 274.014, Subd. 3, paragraph a; and
Whereas, said statute provides for the reinstatement of the local board of appeal and equalization by resolution of said city council and upon proof of compliance with Minnesota Statute 274.014, Subd. 2.
BE IT RESOLVED, by the City Council of the City of Duluth, Minnesota, to reinstate the City of Duluth Special Board of Review as the local board of appeal and equalization pursuant to the above-referenced statutes.
Statement of Purpose
STATEMENT OF PURPOSE: The local board of appeal and equalization is responsible for conducting an annual meeting to hear property taxpayers who do not agree with their property tax valuations and classifications and act upon their disputes. At the city’s 2014 local board of appeal and equalization meeting conducted by the City’s Special Board of Review, there was a lack of a quorum of board members. The lack of a quorum resulted in St Louis County taking over the local board of appeal and equalization responsibilities. This resolution reinstates the City of Duluth Special Board of Review as the local board of appeal and equalization.