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274.01 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 1138 1139 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) 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. All complaints about an assessment or classification made after the meeting of the board must be heard and determined by the county board of equal- ization. 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 the board of review at its meeting by the county asses- sor 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 city may delegate to the special board of review all of the powers and duties in subdivision 1. The special board of review shall serve at the direction and dis- cretion of the appointing body, subject to the restrictions imposed by law. The appoint- ing body shall determine the number of members of the board, the compensation and expenses to be paid, and the term of office of each member. At least one member of the special board of review must be an appraiser, realtor, or other person familiar with property valuations in the assessment district. History: (2034) RL s 847; 1941 c 402 s 1; 1945 c 402 s 1; 1949 c 543 s 1; Exi967 c 32 art 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6; 1973 c 123 art 5 s 7; 1973 c 150 s 1; 1973 c 582 s 3; 1975 c 339 s 5; 1977 c 434 s 11; 1986 c 444; I987 c 229 art 4 s 1; 1987 c 268 art 7 s 37; 1988 c 719 art 7 s & 1990 c 480 art 7 s 14 274.013 [Repealed, 1976 c 44 s 70] 274.02 [Repealed, 1949 c 543 s 2] 274.03 NOTICE OF MEETING. ' The clerk shall give at least ten days' posted notice of the time and place of the meeting of the board of review. Failure to give notice or hold the meeting does not viti- ate any assessment, except as to the excess over the market value of the property. History: (2036) RL s 849; I941 c 402 s & 1975 c 339 s & 1987 c 229 art 4 s 1 274.04 ASSESSOR'S RETURN TO AUDITOR. Subdivision 1. Assessment books; affidavits. The assessor shall foot each column in the assessment books, and make in each book, under proper headings, a tabular state- ment showing the footings of the several columns on each page. The assessor shall also foot the total amounts of the columns under the headings. On or before the first Mon- day of May, the assessor shall return the assessment books to the county auditor and deliver the lists and statements of persons assessed. The return must be verified by a,qi- davit, substantially in the following form: "State of Minnesota ) County of ........................... ) I, .......... , ass~ contains a correc be) subject to tax the proper colum the net tax capac: assessment has b board"), and that ment returned w! Assessor. Signed and s Auditor of .. The auditor Subd. 2. Sm keep records un¢ summaries of the sions of governm, be in the form rec ted on or before 1 davit, substantial "State of Minnes County of .......... I, .......... , ass( davit contains a { of real estate for Assessor. Signed and ~. Auditor of .. A copy of th~ Warded to the co History: (20: s 3; 1975 c 339 s art 13 s 20 274.05 AUDIT1 Subdivision assessment book if found in prope that the books c, the clerk of the t assessor has con Subd. 2. Au tion 274.04, suk proper form, sh~ summaries coml History: (2C 1987 c 229 art 4 274.06 [Repe