Source: https://www.revisor.mn.gov/statutes/2015/cite/274.14
Timestamp: 2019-10-14 04:25:01
Document Index: 390425143

Matched Legal Cases: ['art 18', 'art 10', 'art 6', 'art 5', 'art 11', 'art 4', 'art 7', 'art 9', 'art 7', 'art 11', 'art 5', 'art 6', 'art 10']

﻿ Sec. 274.14 MN Statutes
Section 274.14
274.135 274.15
2019 274.14 Amended 2019 c 6 art 18 s 14
2009 274.14 Amended 2009 c 88 art 10 s 13
2008 274.14 Amended 2008 c 366 art 6 s 32
2005 274.14 Amended 2005 c 151 art 5 s 27
1995 274.14 Amended 1995 c 264 art 11 s 5
The board must meet after the second Friday in June on at least one meeting day and may meet for up to ten consecutive meeting days. The actual meeting dates must be contained on the valuation notices mailed to each property owner in the county as provided in section 273.121. For this purpose, "meeting days" is defined as any day of the week excluding Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken by the county board of review after June 30 is valid, except for corrections permitted in sections 273.01 and 274.01. The county auditor shall keep an accurate record of the proceedings and orders of the board. The record must be published like other proceedings of county commissioners. A copy of the published record must be sent to the commissioner of revenue, with the abstract of assessment required by section 274.16.
For counties that conduct either regular board of review meetings or open book meetings, at least one of the meeting days must include a meeting that does not end before 7:00 p.m. For counties that require taxpayer appointments for the board of review, appointments must include some available times that extend until at least 7:00 p.m. The county may have a Saturday meeting in lieu of, or in addition to, the extended meeting times under this paragraph.
(2050) RL s 860; 1949 c 543 s 4; 1971 c 564 s 9; 1973 c 582 s 3; 1975 c 339 s 7; 1976 c 334 s 8; 1980 c 437 s 8; 1987 c 229 art 4 s 1; 1987 c 268 art 7 s 38; 1Sp1989 c 1 art 9 s 29; 1990 c 480 art 7 s 15; 1995 c 264 art 11 s 5; 2005 c 151 art 5 s 27; 2008 c 366 art 6 s 32; 2009 c 88 art 10 s 13