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HF 1587

as introduced - 87th Legislature (2011 - 2012) Posted on 03/05/2012 10:25am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; property; rotation of assessors; amending Minnesota Statutes
2010, section 273.08.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2010, section 273.08, is amended to read:


273.08 ASSESSOR'S DUTIES.

new text begin (a) new text end The assessor shall actually view, and determine the market value of each tract
or lot of real property listed for taxation, including the value of all improvements and
structures thereon, at maximum intervals of five years and shall enter the value opposite
each description.

new text begin (b) A tract or lot of real property in a town or city must not be assessed by the same
assessor for more than the maximum interval as set forth in paragraph (a), provided that in
the case of commercial and industrial property, the limitation may be exceeded due to lack
of availability of staff with the necessary qualifications.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments beginning in
assessment year 2012.
 new text end