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Minnesc~ta Statutes 2000, 274.01 http:#w~,v.revisor, leg.state.mn.uwstats/2?4/O 1 ,htmi classification, or both, and correct it as appears just. The board may not make an individual market value adjustment or classification change that would benefit the property in cases where the owner or other person having control over the property will not permit the assessor to inspect the property and the interior of any buildings or structures. (c) A local board of review may reduce assessments upon oeni~ion of the ~a:<payer but The ~cta! reducnions musm not reduce nhe agcrecaue assessment made by the county assessor by more than one percent. If the total reductions would lower the aggregate assessments made by nhe county assessor by more than one percent, none of the adjustments may be made. The assessor shall correcn any clerical errors or double assessments discovered by the board of review without regard to the one percent limitation. (d) A maj. ority of the members may act at the meeting, and adjourn from day to day until they finish hearing the cases presented. The assessor shall attend, with the assessment books and papers, and take part in the proceedings, but must not vote. The county assessor, or an assistant delegated by the county assessor shall attend the 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 the item. The county assessor shall enter all changes made by the board in the assessment book. (e) Except as provided in subdivision $, if a person fails to appear in person, by counsel, or by written communication before the board after being duly notified of the board's intent to raise the assessment of the property, or if a person feeling aggrieved by an assessment or classification fails to apply for a review of the assessment or classification, the person may not appear before the county board of equalization for a review of the assessment or classification. This paragraph does not apply if an assessment was made after the board meeting, as provided in section 273.01, or if the person can establish not having received notice of market value at least five days before the local board of review meeting. (f) The board of review or the board of equalization must complete its work and adjourn within 20 days from the time of convening stated in the notice.of the clerk, unless a longer period is approved by the commissioner of revenue. No action taken after that date is valid. Ail complaints about an assessment or classification made after the meeting of the board must be heard and determined by the county board of equalization. A nonresident may, at any time, before the meeting of the board of review file written objections to an assessment or classification with the county assessor. The objections must be presented to t-he board of review at its .meeting by the county assessor for its consideration. Subd. 2. Special board; duties delegated. The governing body of a city, including a city whose charter provides for a board of equalization, may appoint a special board of review. The ciuy may delegate to ~he special board of review all of the powers and duties in subdivision 1. The special board of review shall serve at the direction and discretion of the appointing body, subject to the restrictions imposed by law. The appointing body shall determine the number of members of the board, the compensation and expenses to be ! of 3 04/02/2001 2:14 PM