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273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF
ASSESSMENTS.
The county assessor shall examine the assessment appraisal records of each local assessor
anytime after December 1 of each year and shall immediately give notice in writing to the
governing body of said district of any deficiencies in the assessment procedures with respect to
the quantity of or quality of the work done as of that date and indicating corrective measures
to be undertaken and effected by the local assessor not later than 30 days thereafter. If, upon
reexamination of such records at that time, the deficiencies noted in the written notice previously
given have not been substantially corrected to the end that a timely and uniform assessment
of all real property in the county will be attained, then the county assessor with the approval
of the county board shall collect the necessary records from the local assessor and complete
the assessment or employ others to complete the assessment. When the county assessor has
completed the assessments, the local assessor shall thereafter resume the assessment function
within the district. In this circumstance the cost of completing the assessment shall be charged
against the assessment district involved. The county auditor shall certify the costs thus incurred to
the appropriate governing body not later than August 1 and if unpaid as of September 1 of the
assessment year, the county auditor shall levy a tax upon the taxable property of said assessment
district sufficient to pay such costs. The amount so collected shall be credited to the general
revenue fund of the county.
History: 1971 c 434 s 1; 1Sp1989 c 1 art 9 s 19; 1990 c 604 art 3 s 8

NOTE:Laws 1971, Chapter 434, Section 5, reads as follows:

"Sec. 5. This act shall not apply to cities or villages whose assessors have the powers and
duties of a county assessor pursuant to Minnesota Statutes, Section 273.063."

Official Publication of the State of Minnesota
Revisor of Statutes