06-03-85 agendaCITY OF RICHFIELD, MINNESOTA ~ ~ /
Office of City Manager
Council Letter No 197
Agenda June 3, 1985
The Honorable Mayor
and
Members of the City Council
City of Richfield
Subject: June 3, 1985 Board of Review Meeting
Council Members:
The 1985 Richfield Board of Review is scheduled for Monday
evening, June 3, 1985, at 7:00 p.m., in the council chambers of
city hall. As provided by city charter, the Board of Review
consists of the Mayor and Council Members, and two citizens
appointed by the City Manager with confirmation by the City
Council. Mr. Lawrence Emond and Mr. John Janski were recently
appointed to .serve on the 1985 Board of Review.
The duties and responsibilities of the Board of Review are
established by state law as outlined in the attached section of
the Minnesota Statutes. In general, it is the Board's
responsibility to hear appeals by property owners from the
Estimated Market Values established by the city assessor and to
determine if market values should be adjusted. The appeals
concern market values rather than tax rates or other concerns
which property owners may bring up to the Board.
Each parcel of property in Richfield has had an estimated
market value (EMV) set as of January 2, 1985• Overall,
residential property values decreased by approximately ,8% from
198 values. Properties which were physically reappraised
received reductions and increases, with no overall trend.
Properties which were not physically reappraised received
statistical adjustments based on the characteristics of the
property.
For the fourth year, the Richfield property assessment has
been conducted through a contract with Hennepin County which is
supervised by the Administrative Services Department. Staff
works closely with the Hennepin County Property appraisers to
ensure that the local assessment complies with the provisions of
the law. For example, the Administrative Services Director
verifies that the number of on-site properties appraised for
1985 exceeded the standard (25~ of total properties in the City)
established by law.
-2- ....~_ ~.,
In addition, the median ratio (comparing Estimated Market
Value to sales price) for Richfield's 1985 Assessment is 92.7.
The County Auditor's suggested level of assessment (median
ratio) for all municipalities in Hennepin County is 92.5%.
Thus, the Richfield local assessment is on target with
comparable Hennepin County communities.
In April, property valuation notices were mailed to all
property owners showing the 1985 Estimated Market Value. The
notices advised property owners to contact the city assessor's
office regarding any questions or to schedule an appearance
before the Board of Review if the property owner desired to
challenge the EMV. About 75-85 inquiries have been received
to date (slightly higher than last year) and several resulted in
adjustments by the city assessor.
Amendments to Minnesota statutes which became effective in
1985, provide that a citizen who wishes to contest, in court,
the assessed valuation of their property must first file an
appeal with their respective local and county Boards of
Equalization. The City has received sixteen written
notifications of appeals to the local Board of Equalization
(Board of Review). Fourteen of these notifications indicate
that the property owner will not appear before the local Board.
Two property owners say they will appear. A list of all sixteen
property owners is provided in your backup. It is not necessary
to appear at the Local Board of Review to proceed further with
an appeal.
Also included in your backup are the following items:
1. The list of 14 property owners who are appealing
their EMV, but do not plan to attend the Richfield
Board of Review meeting;
2. The names, addresses and fact sheets on the
properties that the owners have said they will
appear at the Richfield Board of Review meeting
(7011 James and 7533 Sheridan);
3. A list of average selling prices for various types
of residential property; and,
4. A booklet containing information about a sampling of
properties which sold during 1984. This information
may assist the Board in considering the appeals of
property owners.
-3-
~/-3
The city manager asked the city attorney how the Board of
Review should handle the fourteen appeals that have been
received, but where the owners have said they will not appear at
the Richfield Board of Review meeting. The city attorney
recommended that the Board of Review note by name and address
the fourteen appeals in the motion to confirm the assessor's EMV
figures.
Any adjustments made by the Richfield Board of Review will
be recorded on the property assessment rolls. After appearing
at the local Board, property owners may subsequently appeal to
the Hennepin County Board of Review, and then to the State Board
of Review and/or the State Tax Court.
JGC/cak
ec: Administrative Services Director
Hennepin County Principal Appraiser (Larry Miller)
spectf y ubmitted,
ohn G C twrign
City anager
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x1I-b
ADDRESS 7011 James
P,I.D, ~~ 33-028-24-21-0028
Gross Bldg. Area 1269 1st Floor Roams Six
Year Built 1950
Area Rating Good 2nd Floor Roams --
Building Condition__ gverage Number Bedrooms 3
Construction Class Average Above Average Number Baths One
Exterior Finish Wood Bath Tile: Ceramic X
Garages Attached - 484 sg . ft. Plastic
Porches None Fireplaces One
Basement Rooms One Built-in Range-Oven
Basement Walkout No Built-in Dishwasher
Amusement Room
Air Conditioning No ~
COMriENTS: Some water stains on ceilings
SUBJECT PROPERTY
PL I C^.;;T' S i;AME
=CDP.ESS:
PRCPEP,TY ADDRESS:
P.I.D. _..
i'UNIC:
TYPE OF 3LDG.:
STORY HEIGHT:
1ST FLOOR P.REA:
GROSS BLDG. AREA:
YR. OF CONST.:
CONDITION:
1ST FL. ROOMS:
ZND FL. ROOMS:
BEDROOMS:
BATHS:
r -BATHS:
FI.J. BSMT. SQ.FT.:
>+AL KOUT
FIREPLACE:
AIR COND:
GA,P„GE AREA:
PORCH AREA:
LOT SIZE:
CC'1PS-SALE DATA:
SALE D,4TE
SALE PRICE
SALE/SQ.FT.
S;,'BJECT-ASSESSMENT DATA:
X985 EMV
ASSESSMENT/SQ.FT.
~~ ,"?KS.
RECOMMENDATION:
.. :.~ 'I~ Jf1 I M
Thomas Ticen/Estate of Mrs. Wayne Hagenbuch
7011 James 7101 Logan
33-028-24-21-0029 33-21-113
Richfield Richfield
SUBJECT
PROPERTY COi1P ;;1
Rambler Rambler
one one
1269 1248
1269 1248
1950 1950
Average Average
6 5
3
1 3
1
--
380 1
Soo
No No
One Two
No Yes
484 400
90x135 75x135
xE /- 7
7010 Irving 6714 Girard
33-21-18 28-42-6
Richfield Richfield
COMP -2 CCi~1P .', 3
Rambler Rambler
one one
1123 1161
1123 1161
1951 1951
Average Average
5 5
3 3
1 1 3 /4
560 350
No No
One Two
Yes No
400 400
100 --
60x135 75x135
6814 Humboldt
28-34-96
Richfield
CG,~1P =4
Rambler
one
1079
1079
1953
Average
5
3
400
No
Two
Yes
330
66x135
9/84 8/84 5/84 7/84
81,000 82,500 77,000 75,000
64.90 73.46 66.32 69.50
74 , 200
58.47
No Change
R
#/-8
SU6JECT PROPERTY
ADDRESS 7533 Sheridan Ave. So.
P.I.D~ 4~ 32-028-24-41-0050
Gross Bldg. Area 1456 + 464 = 1920
Year Built 153
Area Rating Good
Building Condition Average
Construction Class AvPraQe Above Average
Exterior Finish Metal Siding
Garages I1Pta~hPri - 7 (l ~ ~ _ ft
Porches No
Basement Rooms Two
Basement Walkout No
Amusement Room
Air Conditioning Yes
1st Floor Rooms Seven
+ Office
2nd Floor Rooms --
Number Bedrooms 3
Number Baths 1;
Bath Tile: Ceramic
Plastic
Fireplaces Two '
Built-in Range-Oven
Built-in Dishwasher
CCi~NTS: Subject is a 145b square foot rambler with a 464 square
foot dentist office attached.
GRiD - Cu~'P^,RA.BLE DATA
xt. l- 9
.,PPLICa;;T'S 'yAME: Dr. Renneke
=.u DRESS: 7533 Sheridan Ave. So.
PROPERTY aDDPESS: 7533 Sheridan Ave. 7101 Logan 1605 W 72 6314 Washburn 7338 Girard
P.I.D. =. 32-028-24-41-0050 33-21-113 33-24-68 29-12-112 33-13-38
~•iL'iJIC: Richfield Richfield Richfield Richfield Richfield
SUBJECT
PROPERTY CGMP ='1 CGMP =2 COMP 13 CGt~1P =4
T'fP~ GF 3LDG.; Rambler Rambler Rambler Rambler Rambler
STORYr'EIGHT: One One One One One
15T FLOOP. AREA: 1456 + 464 1248 1272 1284 1270
GROSS BLDG. AREA: 1456 1248 1272 1284 1270
YR. OF CONST.: 1953 1950 1956 1957 1949
CONDITION: Average Average Average Average Average
1ST FL . P,OOMS : 7 5 5 5 5
2ND FL. ROOMS: -- -- -- -- --
BEDROOMS: 3 3 2 3 2
F"NHS: 1 1 1 3/4 1 3/4 1 3/4
,~~~F BATHS: t -- __ __ __
FiN. BSMT. SQ.FT.: 700 500 550 575 600
'.;ALKOUT: No No No No Yes
FIREPLACE: Two Two. Two Two Two
AIR COND: Yes Yes Yes Yes No
Ga,R.AGE ,4REA: 720 400 260 426 264
PORCH AREA: -- -- -- Gl zd 180 sq ft Glzd 140 sq ft
LOT SIZE: 77x140 75x135 65x135 70x133 94x132
CCh1PS-SALE DATA:
saLE DATE 9/84 7/83 5/84 7/84
SALE PRICE
81,000 90,000 88,900 87,000
SALE/SQ.FT' 64.90 70.75 69.23 68.50
S~'BJECT-ASSESSMENT DATA:
X985 EMV 96,600E
ASSESSMENT/SQ.FT. 50.31 ("R" = 55.56
(~~~~~ 33 84
;;~ ?!:S.
R C
L 19,200 2,000
B 61,700 13,700
0$-,900 15,700
RECOMMENDATION: No Change
AVERAGE SELLING PRICE
1984 for 1985 ~ ~! I
i Story with Bsmt.
Groun d Average Ground Ave-rage
Floor Average `Price Floor Average Price
Area Price per Sq. Ft. Area Price per Sq. Ft.
500 ( 3) 550,200 $100 1200 (30) 5 75,100 $63
600 ( 5) 49,700 83 1300 (9) 82,000 63
700 (15) 58 , 900 84 1400 (4) 90 , 200 64
80a (41) 63,300 79 1500 ( 5) 92,200 61
900 (65) 67,700 75
1000 (61) 69,900 70 2000 ( 1) 105,000 53
1100 (51) 74,300 68
1~ Story with Bsmt.
500 ( 2) 53,300 107 1000 (22) 74,200 74
600 (b) 52,900 88 1100 (14) 77,700 71
700 (i3) 60,300 86 1200 (4) 82,900 69
800 (5b) 67,200 84
900 (46) 72,100 80 1400 ( 2) 85,500 61
1~ Story with Bsmt.
600 (6 ) 60 , 300 101 1 100 (3 ) 76 , 700 70
700 ( 1) 71,000 lot 1300 ( 2) 88 ,Soo 68
800 (6) 70,200 88
900 (4) 73,400 82 1500 ( 1 ) 104,000 69
loon ( 3) 79,300 79
1 3/4 Story with Bsmt.
700 ( 1) 87,000 124 1000 ( 1} 89,000 89
2 Story with Bsmt.
600 ( 1) 82,500 13$ 1000 ( 1) 115,000 115
700 ( 1) 87,500 125
Split Level - Split Entry
900 ( 2) 7o ,Soo 78 1300 ( 1) 88,500 68
loon ( 1) 72,900 73
1100 ( 3) 79,000 72 1800 ( 1) 110,000 61
1200 ( 1) 80,000 67
567q
JR PRIVATE REDEVELOP.
]posing to construct improve~
el~ ent district as defined ~
C a~ .>:efined in section 472A.02,
Zt project as defined in section
Cody of the city or municipality
property tax on the improves
used improvement; its estimated
f the governing body finds that
lirements of the above referred
Ication is approved by June 30,
3 the following year; if it is
in effect for taxes paid in the
~r the tax deferral provided in
:time while the improvements
xemption shall be in effect for
g body at the time of approval
zot exceed the length of the
xes payable in the first year
e area of the building becomes
amount of tax paid on the
for the deferral, multiplied by
:xempt from taxation pursuant
1 ordinarily be due in the fu-si
it of the area of the building
body, the amount of increased
- during the period of deferral
roperty were demolished prior
y r ire that the deferred tax
pr~~,erty for the last taxable
For all subsequent taxable
ection 273.11.
property which has been ap-
transferred from the original
1 defer the tax on the property
perty according to either the
In 1 or a plan proposed by the
~y if the governing body does
°ction shall not apply to any
fired such property with tax
7 c 607 art 6 s 19
Sf,75 ASSESSMENTS; REVIER', CORRECTION, EQUALIZATION 274.01
CHAPTER 274 ~ 1 ~'
ASSESSMENTS; REVIEW, CORRECTION,
EQUALIZATION
~7a.01 Board of review. 274.12 Duties of auditor and assessors
j7y.03
Notice of meeting.
'
274.I3 .
County board of equalization
27;.04
?74.05
Assessor
s return to auditor.
Auditor's certificate; where filed.
274.14 .
Length of session; record.
27q.p7 List by person sick or absent. 274.16 Corrected lists, abstracu.
2'4.08 Correction of books. 274.17 Record; abstract to county auditors.
,74,09 Correction of false lisu and returns. 274.18 Abstract of realty assessmrnt roll to
274.10 Property omitted or undervalued- town clerks.
274.11 Taxes a lien on progeny in examiner's 274.19 Assessment of class 2a progeny
list. .
274.01 BOARD OF REVIEW.
Subdivision 1. (a) The town board of each town, the council or other govern-
ing body of each city, except in cities whose charters provide for a board of
equalization, shall be a board of review. The county assessor shall fix a day and
time when each of such boards and the board of equalization of any city whose
charter provides for a board of equalization shall meet in the several assessment
districts of the county, and shall on or before April 1st of each year give written
notice thereof to the clerk. Such meetings notwithstanding the provisions of any
charter to the contrary shall be held between April 1st and June 30th in each year,
and the clerk shall give published and posted notice of such meeting at least ten days
prior to the date fixed. Such board shall meet at the office of the clerk to review the
assessment and classification of property in such town or district, and immediately
proceed to examine and see that all taxable property in the town or district has been
properly placed upon the list, and duly valued by the assessor. In case any
property, real or personal shall have been omitted, the board shall place it upon the
list with its market value, and correct the assessment so that each tract or lot of real
property, and each article, parcel, or class of personal property, shall be entered on
the assessment list at its market value; but no assessment of the property of any
person shall be raised until he has been duly notified of the intent of the board so to
do. On application of any person feeling aggrieved, the board shall review the
assessment or classification or both, and correct it as shall appear just. A majority
of the members may act at such meeting, and adjourn from day to day until they
finish the hearing of all cases presented. The assessor shall attend, with his
assessment books and papers, and take part in the proceedings, but shall not vote.
The county assessor, or an assistant delegated by him shall attend such meetings.
The board shall list separately, on a form appended to the assessment book, all
omitted property added to the list by the board and all items of property increased
or decreased, with the market value of each item of property, added or changed by
the board, placed opposite such item. The county assessor shall enter all changes
made by the board in the assessment book.
(b) If a person fails to appear in person, by counsel, or by written communica-
tion before the board after being duly notified of the board's intent to raise the
assessment of his property, or if a person feeling aggrieved by an assessment or
classification fails to apply for a review of the assessment or classification, he may
not appear before the county board of equalization for a review of his assessment or
classification, except when an assessment was made subsequent to the meeting of the
board, as provided in section 273.01, or that he can establish that he did not receive
notice of his market value at least five days before the local board of review meeting.
- ; . ;i<
_. ~_ ,
•.
.~ ~- ~ ~-
274.01 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 5676
The board of review, and the board of equalization of any city, unless a longer
_- period is approved by the commissioner of revenue, shall complete its work and
_ adjourn within 20 days from the time of convening specified in the notice of the
- ~~~ ;
~ clerk and no action taken subsequent to such date shall be valid. All complaints in
"-
:
" ~' ` ~
° reference to any assessment or classification made after the meeting of such board,
h
l
~ s
a
l be heard and determined by the county board of equalization. Any non-resi-
- ` _
-" ` s ~ dent may, at any time, before the meeting of the board of review file written
objections to his assessment or classification with th
t
~- ~ _=
s ` ~ e coun
y assessor and if any such
objections are filed they shall be presented to the board of review at its meeting by
;~- the county assessor for its consideration.
Subd. 2. The council or other governing body of any city, including cities
whose charters provide for a board of equalization, may appoint a special board of
- review to which it may delegate all of the powers and duties specified in subdivision
1. The special board of review shall serve at the direction and discretion of the
:.~
''fi` appointing body, subject to the restrictions imposed by law on the appointing body.
~;. ~~ The appointing body shall determine the number of members to be appointed
thereto, the compensation and expenses to be
aid
d
h
~ ' p
, an
t
e term of office of each
member. At least one member of the special board of review shall b
i
.~ ~' ~ - e an appra
ser,
realtor or other person familiar with property valuations in the assessment district
-
- . .
History: RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c 543 s 1; Ex1967 c
32 art 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6; 1973 c 123 art S s 7; 1973 c 1 SO s 1;
1973 c 582 s 3; 1975 c 339 s S; 1977 c 434 s 11 (2034)
_ 274.013 [Repealed, 1976 c 44 s 70]
-~ ~` 274.02 (Repealed, 1949 c 543 s 2]
R-;u~ 274.03 NOTICE OF MEETING
`' = .
The clerk shall give at least ten days' posted notice of the time and place of the
i
_ meet
ng of the board of review; but the failure to give such notice or hold such
meeting shall not vitiate any assessment, except as to the excess over the market
value of the property.
_ History: RL s 849; 1941 c 402 s 2; 1975 c 339 s 8 (2036)
_ 274.04 ASSESSOR'S RETURN TO AUDITOR.
Subdivisio~l 1. The assessor shall foot each column in his assessment books,
- and make in each book, under proper headings, a tabular statement showing the
footings of the several columns upon each page. He shall also foot the total
_ amounts of the several columns under the respective headings. On or before the
' ~ ~ first Monday of May he shall return to the county auditor his assessment books, and
deliver therewith the lists and statements of all persons assessed, all of which shall be
preserved in the office of the auditor. Such return shall be verified by his affidavit,
substantially in the following form:
~;~= ~ _
- _ "State of Minnesota )
~:. ~ ss.
:`- - County of ............................. 1
_„ ' h .........., assessor of .........., do solemnly swear that the book to which this is
<--.
attached contains a correct and full list of all the real property (or personal property,
,_ as the case may be) subject to taxation in .........., so far as I have been able to
ascertain the same, and that the market value and_the assessed value set down in the
- proper column, opposite the several kinds and descriptions of property, is in each
case the market and the assessed value of such property, to the best of my knowledge
5550
,cretion of the
or's refund, are
~ws: First, any
artment shall be
bts based on the
ifidential data on
agency, and the
bons 270A.0] to
The department
ss, social security
by, or formerly
on for any other
;coons 13.09 and
982 c 545 s 24
the use of any
rized to make any
'OA. ~ ?. Pursuant
sec s 14.29 to
984 c 640 s 32
5551
CHAPTER 271
TAX COURT
TAX COURT 271.01
tk l- i3
271.01 Creation. 271.12 what order etreetive
271.02 ~~. 271.13 May compel attrndance of witnesses.
271.03 Sal. 271.15 who m,y administer oaths.
271.0 Fleirtngs. 271.17 Filing ofrirxrs.
211.05 Po.VCr to review. 271.18 Ezofr~cers and ez-mtployexs not to rep-
211 06 Appeals from orders.
resent clirnu; uception; vioLtion.
271.07 $[rnographic repotY; transcript 271.19 Cosu and disbursanenu.
271.08 Findings of fact; decision, rntry of 271.20 Densions filci within three months.
judgment.
271.09 APpnls and reviews. 27].21 Small claims divuton.
271.10 Review by supreme court 271.22 Judges; appointment
171.001 [Repealed, 1977 c 307 s 31]
271.01 CREATION.
Subdivision 1. Membership, appointment, qualifications. There is hereby cre-
ated a taz court as an independent agency of the executive branch of the govern-
ment. The taz court shall consist of three judges, each of whom shall be a citizen of
the state, appointed by the governor, by and with the advice and consent of the
senate, for a term of six years commencing at the expiration of the preceding term.
pmy vacancy shall be filled by the governor for the unexpired term, subject to
confirmation by the senate. The terms of the judges shall end on the first Monday
in January. The terms of the judges shall be staggered. The initial three terms to
be filled pursuant to Laws 1977, Chapter 307 will expire on the first Monday in
January in the following years: 1979, 1981, and 1983. Judges may serve until their
successors are appointed and qualify. They shall be selected on the basis of their
experience with and knowledge of taxation and tax laws. The judges of the tax
court shall be subject to the provisions of the Minnesota Constitution, Article VI,
Section 6, the jurisdiction of the commission on judicial standards, as provided in
sections 490.15 and 490.16, and the provisions of the code of judicial conduct.
Subd. 2. [Repealed, 1977 c 307 s 31J
Subd. 2a. [Repealed, 1977 c 307 s 31]
Subd. 3. [Repealed, 1976 c 134 s 79]
Subd. 4. [Repealed, 1971 c 753 s 2]
Subd. 4a. Expenses. Each judge of the tax court shall receive his actual and
necessary expenses paid or incurred in the performance of his duties as provided in
section 43A.04, subdivision 3.
Subd. 5. Jurisdiction. The tax court shall have statewide jurisdiction. Ex-
- cept for an appeal to the supreme court or any other appeal allowed under this
subdivision, the tax court shall- be the sole, exclusive, and final authority for the
`~ hearing and determination of all questions of law and fact arcing under the tax laws
of the state, as defined in this subdivision, in those cases that have been appealed to
the tax court and in any case that has been transferred by the district court to the
tax court. The tax court shall have no jurisdiction in any case that does not arise
under the taz laws of the state or in any criminal case or in any case determining or
granting title to real property or in any case that is under the jurisdiction of the
probate court. The small claims division of the taz court shall have no jurisdiction
in arty case dealing with property valuation or assessment for property tax purposes
until the taxpayer has appealed the valuation or assessment to the town or city board
of equalization and to the county board of equalization, except for those taxpayers
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4 271.0] TAX COURT 5552
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whose original assessments are determined by the commissioner of revenue. q - :;
property owner, other than a public utility, mining company, or railroad company ='
for which the original assessmenu are determined by the commissioner of revenue, ,,
may not appear before the tax court unless a timely appearance in person, by ,-
counsel, or by written communication has been made before the county board ~ ,~
equalization as provided in section 274.13, to appeal the assessment of the property,
or that he can Establish that he did not receive notice of his market value at least tea --
days before the county board of review meeting. The tax court shall have ao =
jurisdiction in any case involving an order of the state board of equalization unless t Y
i - ~ taxpayer contesu the valuation of his property. Only the taxes, aids and rclatcd .-
~ i matters contained in chapters 60A, 69, 124, 270, 272, 273, 274, 275, 27b, 277, 278, _ -
279, 285, 287, 288, 290, 290A, 291, 292, 293, 294, 295, 296, 297, 297A, 297B, 298, ~ "
i-
299, 299F, 344, 473, 473F, and 477A shall be considered tax laws of this state _-
subject to the jurisdiction of the tax court. This subdivision shall not be construed
to prevent an appeal, as provided by law, to an administrative agency, board of ~-~-'
~~.
• equalization, or to the commissioner of revenue. Wherever used in chapter 271, the ;
- - term commissioner shall mean the commissioner of revenue, unless otherwise - .="
- specified.
Subd. 6. Pending cases. A case arising under the tax laws of this state, as ':- -
F
defined in subdivision 5, which was pending on July 1, 1977 may be transferred to `::
the tax court by the district court in which it was pending. ~: _^`,i
_ _.. History: 1939 c 431 art 6 s 10; 1943 c 533 s 1; 1965 c 698 s 2, 3; 1969 c 1125 s '°
- 1; 1971 c 226 s 2; 1971 c 753 s 1; 1973 c 582 s 3; 1974 c 355 s 36; 1976 c 134 s
.r_ " 61, 62, 78; 1977 c 307 s 2-4,29; 1977 c 432 s S; 1978 c 672 s 1; 1981 c 210 s S4; ~'
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1984 c 502 art 11 s 2; 1984 c 592 s 82 (2362-10) '
.~~..:" 271.02 OFFICERS.
The judges of the tax court shall choose a chief judge of the tax coati. The chic{
_ judge of the tax court shall appoint one of the judges to serve as the administratat;:
who shall be custodian of the court's files and records and shall coordinate and makt ;,:~,
hearing assignments. The administrator may appoint employees who shall be in they
unclassified service. The judge who is appointed the administrator may delegate his`
duties as administrator to the employees whom he has appointed and may select ohe
.- - employce to act in his place as the assistant administrator. The clerk of distrid-
_ court in each county shall be the clerk of the taa court in that county. Filing fees..
_ and library fees deposited with the clerk of district court in his capacity as clerk d
the tax court and in cases originally commenced in district court and transferred so
_ the tax court shall be retained by the clerk of district court. The tax court clerk
t each county shall be subject to the supervision of the administrator in tax court-.
matters.
History: 1939 c 431 art 6 s 11; 1965 c 698 s 3; 1976 c 134 s 78,- 1977 c 307~a; "
5,29; 1978 c 672 s 2; 1981 c 356 s 338 (2362-I1)
271.03 SEAL.
The tax court shall have a seal, engraved with the words, "State of Mumcsc
Tax Court". Such seal may be used to authenticate the official acts of the tax co
or any judge thereof, but failure to use the seal shall not invalidate any such ~
History: 1939 c 431 art 6 s 12; 1965 c 698 s 3; 1976 c 134 s 78; 1977 c 30
29 (2362-12) -
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