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Minn.Stat.§274.01,subd.3. Instead of performing the duties of a board of review itself or delegating it to a special board of review,any city council of a city for which the county does the assessing,may transfer its local board of review or equalization power and duties to the county board. Minn.Stat.§274.01,subd. 1(a), The board of review meets in the city clerk's office.The city assessor and the (e). county assessor must attend this meeting with their assessment books and papers.These officials may take part in the proceedings,but may not vote. Minn.Stat.§274.01.subd. 1(a). The meeting date of the board of review must be between April 1 and May 31,and is fixed by the county assessor on or before Feb. 15 of each year by giving written notice to the city clerk.After receiving the notice,the clerk must give published and posted notice of the meeting at least 10 days before the date of the meeting. Minn.Stat.§274.01.subd. 1(g). A majority of the members may take action at the board of review meeting, and may adjourn the meeting from day to day for a period of 20 days until they complete their work.After 20 days,the board has no authority and any action it takes is invalid unless the commissioner of revenue has granted an extension. Minn.Stat.§274.01.subd. 1(h). In fulfilling its role,the board of review has three main functions: • It must review the assessor's list,making sure all taxable property in the city has been properly placed on the list. • It must review the assessor's valuations,striving to standardize the ratio between market value and adjusted market value for each individual piece of property.To accomplish this,the board may raise or lower valuations on individual properties,but it cannot increase valuations without notifying the property owner and giving that person an opportunity to be heard. • The board must hear and settle the complaints of individual property owners regarding the valuations on their property. Minn.Stat.§274.01,subd. 1(d). A local board does not have authority to grant an exemption or to order property removed from the tax rolls. Minn.Stat.§274.01,subd. 1(0. If a person fails to appear in person or through counsel or written communication before the board of review after receiving notice of intent to raise the assessment,or if a person fails to apply for a review of the assessment,that person may not appear before the county board of equalization for a review of the assessment.An exception is when the assessment takes place after the meeting of the board of review,or when aggrieved individuals can establish that they did not receive notice at least five days before the local board of review meeting. 20:10 HANDBOOK FOR MINNESOTA CITIES This chapter last revised 1/3/2007