<div class="xtend">
         <div class="xtend_ce"><a id="pl.1.1"></a><var>1.1</var>A bill for an act<br />
            		
         </div><a id="pl.1.2"></a><var>1.2</var>relating to taxation; specifying duties of assessors; amending Minnesota <br />
         		<a id="pl.1.3"></a><var>1.3</var>Statutes 2008, sections 82B.035, subdivision 2; 270.41, subdivision 5; 273.061, <br />
         		<a id="pl.1.4"></a><var>1.4</var>subdivisions 7, 8.<br />
         		<a id="pl.1.5"></a><var>1.5</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br />
         		<br />
         		<a id="bill.0.1.0"></a><a id="pl.1.6"></a><var>1.6</var>&nbsp;&nbsp;&nbsp;&nbsp;Section 1. Minnesota Statutes 2008, section 82B.035, subdivision 2, is amended to read:<br />
         		<a id="pl.1.7"></a><var>1.7</var>&nbsp;&nbsp;&nbsp;&nbsp;Subd. 2. <b>Assessors.</b> Nothing in this chapter shall be construed as requiring the <br />
         		<a id="pl.1.8"></a><var>1.8</var>licensing of persons employed and acting in their capacity as assessors for political <br />
         		<a id="pl.1.9"></a><var>1.9</var>subdivisions of the state and performing duties enumerated in section 273.061, subdivision <br />
         		<a id="pl.1.10"></a><var>1.10</var>7 or 8.<br />
         		<a id="pl.1.11"></a><var>1.11</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br />
         		<a id="pl.1.12"></a><var>1.12</var>for testimony offered and opinions or reports prepared in cases or proceedings that have <br />
         		<a id="pl.1.13"></a><var>1.13</var>not been finally resolved.<br />
         		<br />
         		<a id="bill.0.2.0"></a><a id="pl.1.14"></a><var>1.14</var>&nbsp;&nbsp;&nbsp;&nbsp;Sec. 2. Minnesota Statutes 2008, section 270.41, subdivision 5, is amended to read:<br />
         		<a id="pl.1.15"></a><var>1.15</var>&nbsp;&nbsp;&nbsp;&nbsp;Subd. 5.  <b>Prohibited activity.</b> A licensed assessor or other person employed by an <br />
         		<a id="pl.1.16"></a><var>1.16</var>assessment jurisdiction or contracting with an assessment jurisdiction for the purpose <br />
         		<a id="pl.1.17"></a><var>1.17</var>of valuing or classifying property for property tax purposes is prohibited from making <br />
         		<a id="pl.1.18"></a><var>1.18</var>appraisals or analyses, accepting an appraisal assignment, or preparing an appraisal report <br />
         		<a id="pl.1.19"></a><var>1.19</var>as defined in section 
         <statute_ref>82B.02, subdivisions 2 to 5</statute_ref>, on any property within the assessment <br />
         		<a id="pl.1.20"></a><var>1.20</var>jurisdiction where the individual is employed or performing the duties of the assessor <br />
         		<a id="pl.1.21"></a><var>1.21</var>under contract. Violation of this prohibition shall result in immediate revocation of the <br />
         		<a id="pl.1.22"></a><var>1.22</var>individual's license to assess property for property tax purposes. This prohibition must <br />
         		<a id="pl.1.23"></a><var>1.23</var>not be construed to prohibit an individual from carrying out any duties required for the <br />
         		<a id="pl.2.1"></a><var>2.1</var>proper assessment of property for property tax purposes or performing duties enumerated <br />
         		<a id="pl.2.2"></a><var>2.2</var>in section 273.061, subdivision 7 or 8. If a formal resolution has been adopted by the <br />
         		<a id="pl.2.3"></a><var>2.3</var>governing body of a governmental unit, which specifies the purposes for which such <br />
         		<a id="pl.2.4"></a><var>2.4</var>work will be done, this prohibition does not apply to appraisal activities undertaken on <br />
         		<a id="pl.2.5"></a><var>2.5</var>behalf of and at the request of the governmental unit that has employed or contracted with <br />
         		<a id="pl.2.6"></a><var>2.6</var>the individual. The resolution may only allow appraisal activities which are related to <br />
         		<a id="pl.2.7"></a><var>2.7</var>condemnations, right-of-way acquisitions, or special assessments. <br />
         		<a id="pl.2.8"></a><var>2.8</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br />
         		<a id="pl.2.9"></a><var>2.9</var>for testimony offered and opinions or reports prepared in cases or proceedings that have <br />
         		<a id="pl.2.10"></a><var>2.10</var>not been finally resolved.<br />
         		<br />
         		<a id="bill.0.3.0"></a><a id="pl.2.11"></a><var>2.11</var>&nbsp;&nbsp;&nbsp;&nbsp;Sec. 3. Minnesota Statutes 2008, section 273.061, subdivision 7, is amended to read:<br />
         		<a id="pl.2.12"></a><var>2.12</var>&nbsp;&nbsp;&nbsp;&nbsp;Subd. 7. <b>Division of duties between local and county assessor.</b> The duty of the <br />
         		<a id="pl.2.13"></a><var>2.13</var>duly appointed local assessor shall be to view and appraise the value of all property as <br />
         		<a id="pl.2.14"></a><var>2.14</var>provided by law, but all the book work shall be done by the county assessor, or the <br />
         		<a id="pl.2.15"></a><var>2.15</var>assessor's assistants, and the value of all property subject to assessment and taxation <br />
         		<a id="pl.2.16"></a><var>2.16</var>shall be determined by the county assessor, except as otherwise hereinafter provided. If <br />
         		<a id="pl.2.17"></a><var>2.17</var>directed by the county assessor, the local assessor shall perform the duties enumerated <br />
         		<a id="pl.2.18"></a><var>2.18</var>in subdivision 8, paragraph (16).<br />
         		<br />
         		<a id="bill.0.4.0"></a><a id="pl.2.19"></a><var>2.19</var>&nbsp;&nbsp;&nbsp;&nbsp;Sec. 4. Minnesota Statutes 2008, section 273.061, subdivision 8, is amended to read:<br />
         		<a id="pl.2.20"></a><var>2.20</var>&nbsp;&nbsp;&nbsp;&nbsp;Subd. 8. <b>Powers and duties.</b> The county assessor shall have the following powers <br />
         		<a id="pl.2.21"></a><var>2.21</var>and duties:<br />
         		<a id="pl.2.22"></a><var>2.22</var>(1) To call upon and confer with the township and city assessors in the county, and <br />
         		<a id="pl.2.23"></a><var>2.23</var>advise and give them the necessary instructions and directions as to their duties under <br />
         		<a id="pl.2.24"></a><var>2.24</var>the laws of this state, to the end that a uniform assessment of all real property in the <br />
         		<a id="pl.2.25"></a><var>2.25</var>county will be attained.<br />
         		<a id="pl.2.26"></a><var>2.26</var>(2) To assist and instruct the local assessors in the preparation and proper use of land <br />
         		<a id="pl.2.27"></a><var>2.27</var>maps and record cards, in the property classification of real and personal property, and in <br />
         		<a id="pl.2.28"></a><var>2.28</var>the determination of proper standards of value.<br />
         		<a id="pl.2.29"></a><var>2.29</var>(3) To keep the local assessors in the county advised of all changes in assessment <br />
         		<a id="pl.2.30"></a><var>2.30</var>laws and all instructions which the assessor receives from the commissioner of revenue <br />
         		<a id="pl.2.31"></a><var>2.31</var>relating to their duties.<br />
         		<a id="pl.2.32"></a><var>2.32</var>(4) To have authority to require the attendance of groups of local assessors at <br />
         		<a id="pl.2.33"></a><var>2.33</var>sectional meetings called by the assessor for the purpose of giving them further assistance <br />
         		<a id="pl.2.34"></a><var>2.34</var>and instruction as to their duties.<br />
         		<a id="pl.3.1"></a><var>3.1</var>(5) To immediately commence the preparation of a large scale topographical land <br />
         		<a id="pl.3.2"></a><var>3.2</var>map of the county, in such form as may be prescribed by the commissioner of revenue, <br />
         		<a id="pl.3.3"></a><var>3.3</var>showing thereon the location of all railroads, highways and roads, bridges, rivers and <br />
         		<a id="pl.3.4"></a><var>3.4</var>lakes, swamp areas, wooded tracts, stony ridges and other features which might affect <br />
         		<a id="pl.3.5"></a><var>3.5</var>the value of the land. Appropriate symbols shall be used to indicate the best, the fair, and <br />
         		<a id="pl.3.6"></a><var>3.6</var>the poor land of the county. For use in connection with the topographical land map, <br />
         		<a id="pl.3.7"></a><var>3.7</var>the assessor shall prepare and keep available in the assessor's office tables showing fair <br />
         		<a id="pl.3.8"></a><var>3.8</var>average minimum and maximum market values per acre of cultivated, meadow, pasture, <br />
         		<a id="pl.3.9"></a><var>3.9</var>cutover, timber and waste lands of each township. The assessor shall keep the map and <br />
         		<a id="pl.3.10"></a><var>3.10</var>tables available in the office for the guidance of town assessors, boards of review, and <br />
         		<a id="pl.3.11"></a><var>3.11</var>the county board of equalization.<br />
         		<a id="pl.3.12"></a><var>3.12</var>(6) To also prepare and keep available in the office for the guidance of town <br />
         		<a id="pl.3.13"></a><var>3.13</var>assessors, boards of review and the county board of equalization, a land valuation map <br />
         		<a id="pl.3.14"></a><var>3.14</var>of the county, in such form as may be prescribed by the commissioner of revenue. This <br />
         		<a id="pl.3.15"></a><var>3.15</var>map, which shall include the bordering tier of townships of each county adjoining, shall <br />
         		<a id="pl.3.16"></a><var>3.16</var>show the average market value per acre, both with and without improvements, as finally <br />
         		<a id="pl.3.17"></a><var>3.17</var>equalized in the last assessment of real estate, of all land in each town or unorganized <br />
         		<a id="pl.3.18"></a><var>3.18</var>township which lies outside the corporate limits of cities.<br />
         		<a id="pl.3.19"></a><var>3.19</var>(7) To regularly examine all conveyances of land outside the corporate limits of <br />
         		<a id="pl.3.20"></a><var>3.20</var>cities of the first and second class, filed with the county recorder of the county, and keep a <br />
         		<a id="pl.3.21"></a><var>3.21</var>file, by descriptions, of the considerations shown thereon. From the information obtained <br />
         		<a id="pl.3.22"></a><var>3.22</var>by comparing the considerations shown with the market values assessed, the assessor <br />
         		<a id="pl.3.23"></a><var>3.23</var>shall make recommendations to the county board of equalization of necessary changes in <br />
         		<a id="pl.3.24"></a><var>3.24</var>individual assessments or aggregate valuations.<br />
         		<a id="pl.3.25"></a><var>3.25</var>(8) To become familiar with the values of the different items of personal property <br />
         		<a id="pl.3.26"></a><var>3.26</var>so as to be in a position when called upon to advise the boards of review and the county <br />
         		<a id="pl.3.27"></a><var>3.27</var>board of equalization concerning property, market values thereof.<br />
         		<a id="pl.3.28"></a><var>3.28</var>(9) While the county board of equalization is in session, to give it every possible <br />
         		<a id="pl.3.29"></a><var>3.29</var>assistance to enable it to perform its duties. The assessor shall furnish the board with all <br />
         		<a id="pl.3.30"></a><var>3.30</var>necessary charts, tables, comparisons, and data which it requires in its deliberations, and <br />
         		<a id="pl.3.31"></a><var>3.31</var>shall make whatever investigations the board may desire.<br />
         		<a id="pl.3.32"></a><var>3.32</var>(10) At the request of either the board of county commissioners or the commissioner <br />
         		<a id="pl.3.33"></a><var>3.33</var>of revenue, to investigate applications for reductions of valuation and abatements and <br />
         		<a id="pl.3.34"></a><var>3.34</var>settlements of taxes, examine the real or personal property involved, and submit written <br />
         		<a id="pl.3.35"></a><var>3.35</var>reports and recommendations with respect to the applications, in such form as may be <br />
         		<a id="pl.3.36"></a><var>3.36</var>prescribed by the board of county commissioners and commissioner of revenue.<br />
         		<a id="pl.4.1"></a><var>4.1</var>(11) To make diligent search each year for real and personal property which has been <br />
         		<a id="pl.4.2"></a><var>4.2</var>omitted from assessment in the county, and report all such omissions to the county auditor.<br />
         		<a id="pl.4.3"></a><var>4.3</var>(12) To regularly confer with county assessors in all adjacent counties about the <br />
         		<a id="pl.4.4"></a><var>4.4</var>assessment of property in order to uniformly assess and equalize the value of similar <br />
         		<a id="pl.4.5"></a><var>4.5</var>properties and classes of property located in adjacent counties. The conference shall <br />
         		<a id="pl.4.6"></a><var>4.6</var>emphasize the assessment of agricultural and commercial and industrial property or other <br />
         		<a id="pl.4.7"></a><var>4.7</var>properties that may have an inadequate number of sales in a single county.<br />
         		<a id="pl.4.8"></a><var>4.8</var>(13) To render such other services pertaining to the assessment of real and personal <br />
         		<a id="pl.4.9"></a><var>4.9</var>property in the county as are not inconsistent with the duties set forth in this section, and as <br />
         		<a id="pl.4.10"></a><var>4.10</var>may be required by the board of county commissioners or by the commissioner of revenue.<br />
         		<a id="pl.4.11"></a><var>4.11</var>(14) To maintain a record, in conjunction with other county offices, of all transfers of <br />
         		<a id="pl.4.12"></a><var>4.12</var>property to assist in determining the proper classification of property, including but not <br />
         		<a id="pl.4.13"></a><var>4.13</var>limited to, transferring homestead property and name changes on homestead property.<br />
         		<a id="pl.4.14"></a><var>4.14</var>(15) To determine if a homestead application is required due to the transfer of <br />
         		<a id="pl.4.15"></a><var>4.15</var>homestead property or an owner's name change on homestead property.<br />
         		<a id="pl.4.16"></a><var>4.16</var>(16) To perform appraisals of property, review the original assessment and determine <br />
         		<a id="pl.4.17"></a><var>4.17</var>the accuracy of the original assessment, prepare an appraisal or appraisal report, and <br />
         		<a id="pl.4.18"></a><var>4.18</var>testify before any court or other body as an expert or otherwise on behalf of the assessor's <br />
         		<a id="pl.4.19"></a><var>4.19</var>jurisdiction with respect to properties in that jurisdiction.<br />
         		<a id="pl.4.20"></a><var>4.20</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment <br />
         		<a id="pl.4.21"></a><var>4.21</var>for testimony offered and opinions or reports prepared in cases or proceedings that have <br />
         		<a id="pl.4.22"></a><var>4.22</var>not been finally resolved.<br />
         		
      </div>