HomeMy WebLinkAbout10A - Local Board of Appeals and Equalization (LBAE) o� P � O �P
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4646 Dakota Street SE
`�tN�so'��' Prior Lake, MN 55372
CITY COUNCIL AGENDA REPORT
MEETING DATE: November 15, 2010 �
AGENDA #: 10A � --
PREPARED BY: Frank Boyles, City Manag
PRESENTED BY: Frank Boyles
AGENDA ITEM: Consider Approval of a Report with Respect to the Local Board of
Appeals and Equalization (LBAE)
DISCUSSION: I ntroduction
The purpose of this agenda item is to determine whether the City Council
wishes to continue #o act as the Local Board of Appeals and Equalization
(LBAE) or instead allow the County board to assume this function through
"open book" meetings.
Hi StOry
At least since 1993 and presumable before, the Prior Lake City Council has
chosen to act as the LBAE. Sitting as this Board, the Council annually, at
the first meeting in May, considered appeals to valuations on property for
January 1 of that year.
Current Circumstances
At one time the county board assumed this function. Now the county board
has delegated this function to a special board composed of real estate
professionals who perform this function. The five members of the board are
two Shakopee residents, two Prior Lake residents and one Savage
resident.
In 2010 only Prior Lake, Shakopee and Belle Plaine continued to have their
own Board of Appeals. Shakopee has decided to allow Scott County to
assume this responsibility in 2011. The Assessor has asked whether Prior
Lake wishes to continue to act as the LBAE or delegate this responsibility
to the county.
Actions are required by the City Council whether it wishes to continue to act
as the LBAE or have the County do so. The necessary steps are as
follows:
I. Retain the status quo and continue to act as the LBAE.
A. Schedule a workshop with the County Assessor to:
1. Discuss requiring appellants to submit their appeals to the
County Assessor prior to the LBAE`meeting.
2. Discuss and complete a template appeal application form.
3. Prepare a document for distribution by County Assessor
explaining local board format and identifying the type of
evidence which should be submitted by property owners.
B. At least one council member must attend LBAE training every
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four years.
II. Move LBAE to the County "open book" process.
1. Publish a public notice identifying the Council meeting at which
the question about transferring LBAE authority from the city to
the county will be discussed.
2. At that meeting adopt a resolution transferring authority to the
County for at least three years.
3. Notify the County Assessor of these actions in writing.
Conclusion
The City Council should determine whether it wants to continue to act as
the LBAE or transfer this responsibility to the County and direct the staff to
initiate the prerequisite actions.
ISSUES: The City Council has historically acted as the LBAE for the following
reasons:
• Improved convenience to residents.
• Allow residents to appeal to their own City Council before taking their
case elsewhere.
• Allow the council to remain aware of valuation issues in the City and
County.
By assuming this responsibility at least one member of the City Council is
expected to receive training on the topic at least every four years. In
addition, at least one or more work sessions are focused upon this topic as
well as part of two City Council meetings each year. Owing to the nature of
the valuation question, the City Council and staff are somewhat dependent
upon the County experts in the conduct of the LBAE appeal.
From the County perspective there are extra costs since the Assessor's
office has to staff not only the County hearing, but also each City who
elects to retain the LBAE authority.
The County has improved the process recently. Instead of having the
county Board of Commissioners serVe, a five-member Special Board has
been appointed composed of two residents from Shakopee, two from Prior
Lake and one from Savage.
FINANCIAL By allowing the County to assume LBAE responsibility, the City Council
IMPACT: and staff will save time in training, work sessions and City Council
meetings.
ALTERNATIVES: 1. Direct the staff to schedule a workshop to discuss issues associated
with retaining LBEA responsibilities.
2. Direct the staff to publish legal notice and schedule an agenda item
to discuss transferring LBAE authority to the County.
' RECOMMENDED As determined by the City CounciL
MOTION:
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