The following are functions of the town board:
- Board of Appeal and Equalization. The town board is the board of appeal and equalization. Minn. Stat. 830.67, subd. 7(a). Their duty is to determine if all taxable property in the town is on the assessment list and Is properly valued by the assessor. Minn. Stat. 274.01, subd. 1 (b)-(d). A town board of appeal and equalization must meet between April 1 and May 31 each year on the date fixed by the county assessor. Residents can attend this meeting, bring documentation and reasons why their property should be revalued and request their property be reassessed.
- Board of Canvass. Within two days of the town election held in March, the town board must meet as the board of canvass. Their duty is to review and
certify the results of the election.
- Board of Audit. At least once a year the town board must meet as the board of audit to audit and settle all charges against the town. Minn. Stat. 366.20. They must also develop the following year’s budget.