Board of Appeal and Equalization
The Board of Appeal and Equalization consists of 5 members who are appointed by the City Council. The Board shall at all times include at least one member who is an appraiser, realtor or other person who by virtue of qualifications or experience is familiar with property values in the City. The members are appointed to overlapping 3-year terms.
The Board meets once a year between April 1 and May 31 to review the assessment of property in the City as determined by the Nicollet County Assessor. The Board shall determine whether the taxable property in the City has been properly placed on the list and properly valued by the Assessor. If real or personal property has been omitted, the Board shall place it on the list with its market value and correct the assessment so that each tract or lot of real property and each article, parcel or class of personal property is entered on the assessment list as its estimated market value. No assessment of the property of any person may be raised unless the person has been duly notified of the intent of the Board to do so. On application of any person feeling aggrieved, the Board shall review the assessment or classification, or both and recommend any adjustments it feels are warranted.
2012 Board of Appeal and Equalization Date
To Be Determined
North Mankato Police Annex