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1136 ,ATH; DUTIES OF property for that per- made a full, fair, and der oath, in regard to ,n shall refuse to make ch person, or the per- tformation. ~ the assessor calls for :residence or business io make out and leave !r list required by this !on so required to list, iR IS NOT SWORN. t to list personal prop- :quired oath in regard all enter opposite the ed to list," or "refused it is to list is absent, ihe name of such per- ssessor may adminis- [or whom the assessor ~ supposed to have person refusing to ;y, the assessor shall nt showing the valua~ 1137 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 274.01 CHAPTER 274 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 274.01 Board of review. 274.13 County board of equalization. 274.03 Notice of meeting. 274.14 Length &session; record. 274.04 Assesmr's return to auditor. 274.16 Corrected lists, abstracts. 274.05 Auditor's certifieales. 274.17 Record; abstract to county 274.07 List by person sick or absent, auditors. 274.08 Correction of books. 274.175 Values finalized. 274.09 Correction of false lists and 274.18 Abstract of realty assessment roll returns, to town clerks. 274.10 Property omitted or undervalued. 274.19 Assessment of manufactured 274.11 Taxes a lien on property in . homes. examiner's list. 274.20 Manufactured home homestead 274.12 . Duties of auditor and assessors, and agricultural credit aid. 274.01 BOARD OF REVIEW. Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) The town board of a town, or the council or other governing body of a city, is the board of review except in cities whose charters provide for a board of equalization. The county assessor shall fix a day and time when the board or the board of equalization shall meet in the assess- ment districts of the county. On or before February 15 of each year the assessor shall give written notice of the time to the city or town clerk. Notwithstanding the provisions of any charter to the contrary, the meetings must be held betWeen April 1 and May 31 each year. The clerk shall give published and posted notice of the meeting at least ten days before the date of the meeting. The board shall meet at the office of the clerk to review the assessment and classification of property in the town or city. No changes in valuation or classification which are intended to correct errors in judgment by the county assessor may be made by the county assessor after the board of review or the county board of equalization has adjourned; however, corrections of errors that are merely clerical in nature or changes that extend homestead treatment to property are permitted after adjournment until the tax extension date for that assessment year. The changes must be fully documented and maintained in the assessor's office and must be available for review by any person. A copy of the changes made during this period must be sent to the county board no later than December 31 of the assessment year. (b) The board shall determine whether the taxable property in the town or city has been properly placed on the list and properly valued by the assessor. If real or personal property has been omitted, the board shall place it on 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, is entered on the assessment list at its market value. No assessment of the property &any person may be raised unless the person has been duly notified of the intent of the board to do so. On application of any person feeling aggrieved, the board shall review the assessment or classification, or both, and correct it as appears just. (c) A local board of review may reduce assessments upon petition of the taxpayer but the total reductions must not reduce the aggregate assessment made by the county assessor by more than one percent. If the total reductions would lower the aggregate assessments made by the county assessor by more than one percent, none of the adjust- ments may be made. The assessor shall correct any clerical errors or double assessments discovered by the board of review without regard to the one percent limitation. (d) A majority 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 meet- ings. The board shall list separately, on a form appended to the assessment book, all