HF 3147

1st Committee Engrossment - 86th Legislature (2009 - 2010) Posted on 03/19/2013 07:29pm

1.1A bill for an act

1.2relating to taxation; specifying duties of assessors; amending Minnesota
1.3Statutes 2008, sections 82B.035, subdivision 2; 270.41, subdivision 5; 273.061,
1.4subdivisions 7, 8.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2008, section 82B.035, subdivision 2, is amended to read:
1.7    Subd. 2. Assessors. Nothing in this chapter shall be construed as requiring the
1.8licensing of persons employed and acting in their capacity as assessors for political
1.9subdivisions of the state and performing duties enumerated in section 273.061, subdivision
1.107 or 8.
1.11EFFECTIVE DATE.This section is effective the day following final enactment
1.12for testimony offered and opinions or reports prepared in cases or proceedings that have
1.13not been finally resolved.

1.14    Sec. 2. Minnesota Statutes 2008, section 270.41, subdivision 5, is amended to read:
1.15    Subd. 5. Prohibited activity. A licensed assessor or other person employed by an
1.16assessment jurisdiction or contracting with an assessment jurisdiction for the purpose
1.17of valuing or classifying property for property tax purposes is prohibited from making
1.18appraisals or analyses, accepting an appraisal assignment, or preparing an appraisal report
1.19as defined in section 82B.02, subdivisions 2 to 5, on any property within the assessment
1.20jurisdiction where the individual is employed or performing the duties of the assessor
1.21under contract. Violation of this prohibition shall result in immediate revocation of the
1.22individual's license to assess property for property tax purposes. This prohibition must
1.23not be construed to prohibit an individual from carrying out any duties required for the
2.1proper assessment of property for property tax purposes or performing duties enumerated
2.2in section 273.061, subdivision 7 or 8. If a formal resolution has been adopted by the
2.3governing body of a governmental unit, which specifies the purposes for which such
2.4work will be done, this prohibition does not apply to appraisal activities undertaken on
2.5behalf of and at the request of the governmental unit that has employed or contracted with
2.6the individual. The resolution may only allow appraisal activities which are related to
2.7condemnations, right-of-way acquisitions, or special assessments.
2.8EFFECTIVE DATE.This section is effective the day following final enactment
2.9for testimony offered and opinions or reports prepared in cases or proceedings that have
2.10not been finally resolved.

2.11    Sec. 3. Minnesota Statutes 2008, section 273.061, subdivision 7, is amended to read:
2.12    Subd. 7. Division of duties between local and county assessor. The duty of the
2.13duly appointed local assessor shall be to view and appraise the value of all property as
2.14provided by law, but all the book work shall be done by the county assessor, or the
2.15assessor's assistants, and the value of all property subject to assessment and taxation
2.16shall be determined by the county assessor, except as otherwise hereinafter provided. If
2.17directed by the county assessor, the local assessor shall perform the duties enumerated
2.18in subdivision 8, paragraph (16).

2.19    Sec. 4. Minnesota Statutes 2008, section 273.061, subdivision 8, is amended to read:
2.20    Subd. 8. Powers and duties. The county assessor shall have the following powers
2.21and duties:
2.22(1) To call upon and confer with the township and city assessors in the county, and
2.23advise and give them the necessary instructions and directions as to their duties under
2.24the laws of this state, to the end that a uniform assessment of all real property in the
2.25county will be attained.
2.26(2) To assist and instruct the local assessors in the preparation and proper use of land
2.27maps and record cards, in the property classification of real and personal property, and in
2.28the determination of proper standards of value.
2.29(3) To keep the local assessors in the county advised of all changes in assessment
2.30laws and all instructions which the assessor receives from the commissioner of revenue
2.31relating to their duties.
2.32(4) To have authority to require the attendance of groups of local assessors at
2.33sectional meetings called by the assessor for the purpose of giving them further assistance
2.34and instruction as to their duties.
3.1(5) To immediately commence the preparation of a large scale topographical land
3.2map of the county, in such form as may be prescribed by the commissioner of revenue,
3.3showing thereon the location of all railroads, highways and roads, bridges, rivers and
3.4lakes, swamp areas, wooded tracts, stony ridges and other features which might affect
3.5the value of the land. Appropriate symbols shall be used to indicate the best, the fair, and
3.6the poor land of the county. For use in connection with the topographical land map,
3.7the assessor shall prepare and keep available in the assessor's office tables showing fair
3.8average minimum and maximum market values per acre of cultivated, meadow, pasture,
3.9cutover, timber and waste lands of each township. The assessor shall keep the map and
3.10tables available in the office for the guidance of town assessors, boards of review, and
3.11the county board of equalization.
3.12(6) To also prepare and keep available in the office for the guidance of town
3.13assessors, boards of review and the county board of equalization, a land valuation map
3.14of the county, in such form as may be prescribed by the commissioner of revenue. This
3.15map, which shall include the bordering tier of townships of each county adjoining, shall
3.16show the average market value per acre, both with and without improvements, as finally
3.17equalized in the last assessment of real estate, of all land in each town or unorganized
3.18township which lies outside the corporate limits of cities.
3.19(7) To regularly examine all conveyances of land outside the corporate limits of
3.20cities of the first and second class, filed with the county recorder of the county, and keep a
3.21file, by descriptions, of the considerations shown thereon. From the information obtained
3.22by comparing the considerations shown with the market values assessed, the assessor
3.23shall make recommendations to the county board of equalization of necessary changes in
3.24individual assessments or aggregate valuations.
3.25(8) To become familiar with the values of the different items of personal property
3.26so as to be in a position when called upon to advise the boards of review and the county
3.27board of equalization concerning property, market values thereof.
3.28(9) While the county board of equalization is in session, to give it every possible
3.29assistance to enable it to perform its duties. The assessor shall furnish the board with all
3.30necessary charts, tables, comparisons, and data which it requires in its deliberations, and
3.31shall make whatever investigations the board may desire.
3.32(10) At the request of either the board of county commissioners or the commissioner
3.33of revenue, to investigate applications for reductions of valuation and abatements and
3.34settlements of taxes, examine the real or personal property involved, and submit written
3.35reports and recommendations with respect to the applications, in such form as may be
3.36prescribed by the board of county commissioners and commissioner of revenue.
4.1(11) To make diligent search each year for real and personal property which has been
4.2omitted from assessment in the county, and report all such omissions to the county auditor.
4.3(12) To regularly confer with county assessors in all adjacent counties about the
4.4assessment of property in order to uniformly assess and equalize the value of similar
4.5properties and classes of property located in adjacent counties. The conference shall
4.6emphasize the assessment of agricultural and commercial and industrial property or other
4.7properties that may have an inadequate number of sales in a single county.
4.8(13) To render such other services pertaining to the assessment of real and personal
4.9property in the county as are not inconsistent with the duties set forth in this section, and as
4.10may be required by the board of county commissioners or by the commissioner of revenue.
4.11(14) To maintain a record, in conjunction with other county offices, of all transfers of
4.12property to assist in determining the proper classification of property, including but not
4.13limited to, transferring homestead property and name changes on homestead property.
4.14(15) To determine if a homestead application is required due to the transfer of
4.15homestead property or an owner's name change on homestead property.
4.16(16) To perform appraisals of property, review the original assessment and determine
4.17the accuracy of the original assessment, prepare an appraisal or appraisal report, and
4.18testify before any court or other body as an expert or otherwise on behalf of the assessor's
4.19jurisdiction with respect to properties in that jurisdiction.
4.20EFFECTIVE DATE.This section is effective the day following final enactment
4.21for testimony offered and opinions or reports prepared in cases or proceedings that have
4.22not been finally resolved.