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Minn.Stat.§274.01,subd. 1(c). The local board of review may not reduce the total or aggregate amount of the county assessor's assessment by more than one percent.This means the board must often compensate for reductions in assessed values by making comparable increases in assessments against other parcels of property. Minn.Stat.§274.01,subd. 1(g). All complaints about an assessment or classification made after the meeting of the board must be heard and determined by the county board of equalization. 2. County board of equalization Minn.Stat.§274.13. The county board of equalization consists of either the county auditor and the county commissioners,or a special board of equalization appointed by the auditor and the board of county commissioners. The statutes establish meeting dates. Minn.Stat.§274.13. Although the county board of equalization may decrease and,after notice to the taxpayer,increase individual valuations, its primary task is to secure uniformity of assessed value from district to district,with only occasional attention to uniformity between taxpayers within any one district.The board may not reduce the aggregate valuations of either real or personal property in the county below the amounts the assessors have determined,but it may increase these amounts. Minn.Stat.§274.13,subd. 1(7). The county board does not have the authority to grant an exemption or to order the property removed from the tax rolls. Minn.Stat.§375.192. Upon the property owner's application,the board may change a property's homestead classification or reduce its market value,reducing or refunding any taxes the property owner erroneously or unjustly paid. 3. State board of equalization Minn.Stat.§270.11,subd. 1. The commissioner of revenue acts as the state board of equalization.The Minn.Stat.§270C.92,subd.2. commissioner's primary assessment task is to ensure uniformity of valuations between counties.The commissioner may adjust valuations between districts Minn.Stat.§274.13,subd. 1(a). and between classes of property.The commissioner may raise or lower individual assessments,but may increase individual assessments only after the Minn.star.§270.12. taxpayer has received notice and has had an opportunity to be heard.The commissioner may not reduce the aggregate value of all property in the state by more than 1 percent below the total the county boards of equalization have reported.The commissioner may order a reassessment of property in any district. 4. Appeals to tax court Minn.Stat.§271.01. The tax court is the final authority for the hearing and determination of all questions under the property tax laws of the state,except for an appeal to the Supreme Court.The tax court has no jurisdiction involving an order of the state board of equalization unless a taxpayer contests the valuation of the property. HANDBOOK FOR MINNESOTA CITIES 20:11 This chapter last revised 1/3/2007