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SF 2885

1st Engrossment - 86th Legislature (2009 - 2010) Posted on 03/08/2010 11:41am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 1st Engrossment

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A bill for an act
relating to taxation; specifying duties of assessors; amending Minnesota
Statutes 2008, sections 82B.035, subdivision 2; 270.41, subdivision 5; 273.061,
subdivisions 7, 8.

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

Section 1.

Minnesota Statutes 2008, section 82B.035, subdivision 2, is amended to read:


Subd. 2.

Assessors.

Nothing in this chapter shall be construed as requiring the
licensing of persons employed and acting in their capacity as assessors for political
subdivisions of the statenew text begin and performing duties enumerated in section 273.061, subdivision
7 or 8
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
for testimony offered and opinions or reports prepared in cases or proceedings that have
not been finally resolved.
new text end

Sec. 2.

Minnesota Statutes 2008, section 270.41, subdivision 5, is amended to read:


Subd. 5.

Prohibited activity.

A licensed assessor or other person employed by an
assessment jurisdiction or contracting with an assessment jurisdiction for the purpose
of valuing or classifying property for property tax purposes is prohibited from making
appraisals or analyses, accepting an appraisal assignment, or preparing an appraisal report
as defined in section 82B.02, subdivisions 2 to 5, on any property within the assessment
jurisdiction where the individual is employed or performing the duties of the assessor
under contract. Violation of this prohibition shall result in immediate revocation of the
individual's license to assess property for property tax purposes. This prohibition must
not be construed to prohibit an individual from carrying out any duties required for the
proper assessment of property for property tax purposesnew text begin or performing duties enumerated
in section 273.061, subdivision 7 or 8
new text end. If a formal resolution has been adopted by the
governing body of a governmental unit, which specifies the purposes for which such
work will be done, this prohibition does not apply to appraisal activities undertaken on
behalf of and at the request of the governmental unit that has employed or contracted with
the individual. The resolution may only allow appraisal activities which are related to
condemnations, right-of-way acquisitions, or special assessments.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
for testimony offered and opinions or reports prepared in cases or proceedings that have
not been finally resolved.
new text end

Sec. 3.

Minnesota Statutes 2008, section 273.061, subdivision 7, is amended to read:


Subd. 7.

Division of duties between local and county assessor.

The duty of the
duly appointed local assessor shall be to view and appraise the value of all property as
provided by law, but all the book work shall be done by the county assessor, or the
assessor's assistants, and the value of all property subject to assessment and taxation
shall be determined by the county assessor, except as otherwise hereinafter provided.new text begin If
directed by the county assessor, the local assessor shall perform the duties enumerated
in subdivision 8, paragraph (16).
new text end

Sec. 4.

Minnesota Statutes 2008, section 273.061, subdivision 8, is amended to read:


Subd. 8.

Powers and duties.

The county assessor shall have the following powers
and duties:

(1) To call upon and confer with the township and city assessors in the county, and
advise and give them the necessary instructions and directions as to their duties under
the laws of this state, to the end that a uniform assessment of all real property in the
county will be attained.

(2) To assist and instruct the local assessors in the preparation and proper use of land
maps and record cards, in the property classification of real and personal property, and in
the determination of proper standards of value.

(3) To keep the local assessors in the county advised of all changes in assessment
laws and all instructions which the assessor receives from the commissioner of revenue
relating to their duties.

(4) To have authority to require the attendance of groups of local assessors at
sectional meetings called by the assessor for the purpose of giving them further assistance
and instruction as to their duties.

(5) To immediately commence the preparation of a large scale topographical land
map of the county, in such form as may be prescribed by the commissioner of revenue,
showing thereon the location of all railroads, highways and roads, bridges, rivers and
lakes, swamp areas, wooded tracts, stony ridges and other features which might affect
the value of the land. Appropriate symbols shall be used to indicate the best, the fair, and
the poor land of the county. For use in connection with the topographical land map,
the assessor shall prepare and keep available in the assessor's office tables showing fair
average minimum and maximum market values per acre of cultivated, meadow, pasture,
cutover, timber and waste lands of each township. The assessor shall keep the map and
tables available in the office for the guidance of town assessors, boards of review, and
the county board of equalization.

(6) To also prepare and keep available in the office for the guidance of town
assessors, boards of review and the county board of equalization, a land valuation map
of the county, in such form as may be prescribed by the commissioner of revenue. This
map, which shall include the bordering tier of townships of each county adjoining, shall
show the average market value per acre, both with and without improvements, as finally
equalized in the last assessment of real estate, of all land in each town or unorganized
township which lies outside the corporate limits of cities.

(7) To regularly examine all conveyances of land outside the corporate limits of
cities of the first and second class, filed with the county recorder of the county, and keep a
file, by descriptions, of the considerations shown thereon. From the information obtained
by comparing the considerations shown with the market values assessed, the assessor
shall make recommendations to the county board of equalization of necessary changes in
individual assessments or aggregate valuations.

(8) To become familiar with the values of the different items of personal property
so as to be in a position when called upon to advise the boards of review and the county
board of equalization concerning property, market values thereof.

(9) While the county board of equalization is in session, to give it every possible
assistance to enable it to perform its duties. The assessor shall furnish the board with all
necessary charts, tables, comparisons, and data which it requires in its deliberations, and
shall make whatever investigations the board may desire.

(10) At the request of either the board of county commissioners or the commissioner
of revenue, to investigate applications for reductions of valuation and abatements and
settlements of taxes, examine the real or personal property involved, and submit written
reports and recommendations with respect to the applications, in such form as may be
prescribed by the board of county commissioners and commissioner of revenue.

(11) To make diligent search each year for real and personal property which has been
omitted from assessment in the county, and report all such omissions to the county auditor.

(12) To regularly confer with county assessors in all adjacent counties about the
assessment of property in order to uniformly assess and equalize the value of similar
properties and classes of property located in adjacent counties. The conference shall
emphasize the assessment of agricultural and commercial and industrial property or other
properties that may have an inadequate number of sales in a single county.

(13) To render such other services pertaining to the assessment of real and personal
property in the county as are not inconsistent with the duties set forth in this section, and as
may be required by the board of county commissioners or by the commissioner of revenue.

(14) To maintain a record, in conjunction with other county offices, of all transfers of
property to assist in determining the proper classification of property, including but not
limited to, transferring homestead property and name changes on homestead property.

(15) To determine if a homestead application is required due to the transfer of
homestead property or an owner's name change on homestead property.

new text begin (16) To perform appraisals of property, review the original assessment and determine
the accuracy of the original assessment, prepare an appraisal or appraisal report, and
testify before any court or other body as an expert or otherwise on behalf of the assessor's
jurisdiction with respect to properties in that jurisdiction.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
for testimony offered and opinions or reports prepared in cases or proceedings that have
not been finally resolved.
new text end