01-0601R

RESOLUTION AMENDING RESOLUTION NO. 86-0142 TO ADD A FIFTH MEMBER TO THE SPECIAL BOARD OF REVIEW.

BY COUNCILOR STEWART:

        RESOLVED, that Resolution No. 86-0142, which established the special board of review pursuant to Minnesota Statutes Section 274.01, subd. 2, is amended to read as follows:

        WHEREAS, Minnesota Statutes 274.01 requires that the city council shall be and act as a board of review to, among other things:
                (a)     Review the assessment and classification of all property within the city;
                (b)     Determine that all taxable property within the city is listed, and properly valued;
                (c)     Hear all persons feeling aggrieved by the assessment or classification of property, and to make such adjustments as shall appear just; and

        WHEREAS, said statute makes provision for the appointment by the council of a special board of review to fulfill these responsibilities, and the council, being fully informed on the matter, deems it to be in the public interest to appoint such a special board of review;

        NOW, THEREFORE, BE IT RESOLVED:
                (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 said board shall be comprised of five members, one of whom shall be a city councilor 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 councilor, 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)     The city council member of the board shall be appointed each year to a one year term. 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 shall be for four years;
                (d)     The board shall meet annually on such day as the county auditor 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)     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. At any meeting, three members shall constitute a quorum. Necessary staff, recording, transcription and mailing service shall be provided the board by the assessor's office.



STATEMENT OF PURPOSE:  Minnesota Statutes Section 274.01 sets forth the procedure for handling disputed property valuations for property taxation purposes. It provides that the city council shall perform this function unless it delegates this authority to a special board of review it creates under Section 274.01, subd. 2, or unless it delegates its authority to the county board of commissioners under Section 274.01, subd. 3. In 1986, the Duluth City Council established by resolution a special board of review that consists of four members. Because of administrative problems created by 2 to 2 tie votes on some valuation issues, the special board of review has requested that its membership be increased from four to five members to reduce the possibility of tie votes. This amendment to Resolution No. 86-0142 accomplishes this by adding one member to the board. The only qualification for the new member is that the member be familiar with real property valuations in Duluth. The city assessor approves of this change in the board's structure.