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S.F. No. 270 - Appeals and Equalization Course Waiver (as proposed to be amended by A-1 delete-everything amendment)
Author: Senator Torrey N. Westrom
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: January 31, 2017


Current law requires that at least one member of each local board of appeals and equalization must have attended an appeals and equalization course provided by the Department of Revenue within the last four years. If a local board does not meet this requirement, their powers are transferred to the county board for the following assessment year.

S.F. No. 270 provides that if a local board certified by February 1, 2016, that it was in compliance with this requirement, but no member of the board who attended the course training within the preceding four years actually attended the boards meeting in 2016, that local board shall have its powers reinstated for the 2017 assessment year by resolution of its governing body and by certifying that it is in compliance with current law. The resolution and certification must be provided to the county assessor by February 10, 2017. Any determination, made prior to the enactment of this law, that the town’s local board has transferred its powers for assessment year 2017 is not effective.

Effective the day following final enactment.

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