SF 2885

as introduced - 86th Legislature (2009 - 2010) Posted on 02/25/2010 02:55pm

A bill for an act
relating to taxation; providing for use of reports and testimony by assessors;
amending Minnesota Statutes 2008, sections 82B.035, subdivision 2; 270.41,
subdivision 5; 278.05, by adding a subdivision.

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 state new text begin , or to prohibit such persons from preparing an appraisal or
appraisal report, or testifying before any court or other body as an expert or otherwise on
behalf of their 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

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 purposes new text begin or to prohibit the individual from
preparing an appraisal, appraisal report or analysis, or accepting an appraisal assignment
for the purpose of testifying before any court or other body as an expert or other witness
on any property within the assessment jurisdiction where the individual is employed on
behalf of the jurisdiction in which the individual is employed or providing such testimony
on behalf of that jurisdiction 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 278.05, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Assessor's appraisal reports and testimony as evidence. new text end

new text begin An appraisal
or appraisal report prepared by a licensed assessor and the testimony, whether expert or
otherwise of such assessor, shall be admissible in evidence.
new text end

new text begin EFFECTIVE DATE. new text end

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