Key: (1) language to be deleted (2) new language
Laws of Minnesota 1986
CHAPTER 473-H.F.No. 1886
An act relating to public administration; providing
for administration of Hennepin county and Minneapolis
public offices; regulating certain property tax
appeals; changing notice requirements for special
assessments; regulating public funds deposits;
amending Minnesota Statutes 1984, sections 144.214,
subdivision 1; 278.05, subdivisions 1 and 4; 278.07;
278.08, subdivision 1; 325E.025, subdivision 2;
429.061, subdivision 2; and 475.66, subdivision 2;
Minnesota Statutes 1985 Supplement, sections 271.01,
subdivision 5; 278.01, subdivision 1; 429.061,
subdivision 1; 475.66, subdivision 1; and 475.76,
subdivision 1; and Laws 1969, chapter 937, section 1,
subdivisions 1, as amended, 9, as amended, 11 and 15,
and by adding subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1984, section 144.214,
subdivision 1, is amended to read:
Subdivision 1. [DISTRICTS.] Each county of the state, and
the city of St. Paul, and the city of Minneapolis, shall
constitute the 89 88 registration districts of the state. The
local registrar in each county shall be the clerk of district
court in that county. The local registrar in any city which
maintains local registration of vital statistics shall be the
health officer. In addition, the state registrar may establish
registration districts on United States government reservations,
and may appoint a local registrar for each registration district
so established.
Sec. 2. [CITY EMPLOYEES; TRANSFER.]
If section 1 is adopted by the city and county, Hennepin
county may employ city personnel who had duties under Minnesota
Statutes, section 144.214. The former city employees shall as
far as possible retain the benefits, salaries, and rights of
their city employment but shall otherwise be subject to Hennepin
county personnel rules.
Sec. 3. Minnesota Statutes 1985 Supplement, section
271.01, subdivision 5, is amended to read:
Subd. 5. [JURISDICTION.] The tax court shall have
statewide jurisdiction. Except for an appeal to the supreme
court or any other appeal allowed under this subdivision, the
tax court shall be the sole, exclusive, and final authority for
the hearing and determination of all questions of law and fact
arising under the tax laws of the state, as defined in this
subdivision, in those cases that have been appealed to the tax
court and in any case that has been transferred by the district
court to the tax court. The tax court shall have no
jurisdiction in any case that does not arise under the tax laws
of the state or in any criminal case or in any case determining
or granting title to real property or in any case that is under
the jurisdiction of the probate court. The small claims
division of the tax court shall have no jurisdiction in any case
dealing with property valuation or assessment for property tax
purposes until the taxpayer has appealed the valuation or
assessment to the town or city board of equalization and to the
county board of equalization, except for those taxpayers whose
original assessments are determined by the commissioner of
revenue. A property owner, other than a public utility, mining
company, or railroad company for which the original assessments
are determined by the commissioner of revenue, may not appear
before the tax court unless a timely appearance in person, by
counsel, or by written communication has been made before the
county board of equalization as provided in section 274.13, to
appeal the assessment of the property, or that he can establish
that he did not receive notice of his market value at least ten
days before the county board of review meeting. Notwithstanding
the provisions of this section, if the market value of the
property is increased or if the classification of the property
is changed after the notice has been sent to the property owner,
the property owner may appear before the tax court without an
appearance in person or written communication to the county
board of equalization. The tax court shall have no jurisdiction
in any case involving an order of the state board of
equalization unless a taxpayer contests the valuation of his
property. Only the taxes, aids and related matters contained in
chapters 60A, 69, 124, 270, 272, 273, 274, 275, 276, 277, 278,
279, 285, 287, 288, 290, 290A, 291, 292, 293, 294, 295, 296,
297, 297A, 297B, 298, 299, 299F, 340, 473, 473F, and 477A shall
be considered tax laws of this state subject to the jurisdiction
of the tax court. This subdivision shall not be construed to
prevent an appeal, as provided by law, to an administrative
agency, board of equalization, or to the commissioner of
revenue. Wherever used in chapter 271, the term commissioner
shall mean the commissioner of revenue, unless otherwise
specified.
Sec. 4. Minnesota Statutes 1985 Supplement, section
278.01, subdivision 1, is amended to read:
Subdivision 1. [DETERMINATION OF VALIDITY.] Any person
having any estate, right, title, or interest in or lien upon any
parcel of land, who claims that such property has been
partially, unfairly, or unequally assessed in comparison with
other property in the city or county, or that the parcel has
been assessed at a valuation greater than its real or actual
value, or that the tax levied against the same is illegal, in
whole or in part, or has been paid, or that the property is
exempt from the tax so levied, may have the validity of his
claim, defense, or objection determined by the district court of
the county in which the tax is levied or by the tax court by
serving two copies of a petition for such determination upon the
county auditor and one copy each on the county treasurer and the
county attorney and filing the same, with proof of service, in
the office of the clerk of the district court before the 16th
day of May of the year in which the tax becomes payable. A
property owner, other than a public utility, mining company, or
the railroad company for which the original assessments are
determined by the commissioner of revenue, may not appear before
the district court or tax court unless a timely appearance in
person, by counsel, or by written communication has been made
before the county board of equalization as provided in section
274.13, to appeal the assessment of the property, or that he can
establish that he did not receive notice of his market value at
least ten days before the county board of review meeting.
Notwithstanding the provisions of this section, if the market
value of the property is increased or if the classification of
the property is changed after the notice has been sent to the
property owner, the property owner may appear before the
district court or tax court without an appearance in person or
written communication to the county board of equalization. The
county auditor shall immediately forward one copy of the
petition to the appropriate governmental authority in a home
rule charter or statutory city or town in which the property is
located if that city or town employs its own certified
assessor. A copy of the petition shall also be sent to the
school board of the school district in which the property is
located. A petition for determination under this section may be
transferred by the district court to the tax court. An appeal
may also be taken to the tax court under chapter 271 at any time
following receipt of the valuation notice required by section
273.121 but prior to May 16 of the year in which the taxes are
payable.
Sec. 5. Minnesota Statutes 1984, section 278.05,
subdivision 1, is amended to read:
278.05 [TRIAL OF ISSUES.]
Subdivision 1. The petition, without any answer, return,
or other pleading thereto, shall be tried at the next term of
court. The tax court or district court shall without delay
summarily hear and determine the claims, objections or defenses
made by the petition and shall direct judgment accordingly to
sustain, reduce or increase the amount of taxes due, and the
trial shall disregard technicalities and matters of form not
affecting the merits.
Sec. 6. Minnesota Statutes 1984, section 278.05,
subdivision 4, is amended to read:
Subd. 4. [SALES RATIO STUDIES AS EVIDENCE.] The sales
ratio studies published by the department of revenue, or any
part of the studies, or any copy of the studies or records
accumulated to prepare the studies which is prepared by the
commissioner of revenue for the equalization aid review
committee for use in determining school aids shall be admissible
in evidence as a public record without the laying of a
foundation if the sales prices used in the study are adjusted
for the terms of the sale to reflect market value and are
adjusted to reflect the difference in the date of sale compared
to the assessment date. Additional evidence relevant to the
sales ratio study is also admissible. No sales ratio study
received into evidence shall be conclusive or binding on the
court and evidence of its reliability or unreliability may be
introduced by any party including, but not limited to, evidence
of inadequate adjustment of sale prices for terms of financing,
inadequate adjustment of sales prices to reflect the difference
in the date of sale compared to the assessment date, and
inadequate sample size.
No reduction in value on the grounds of discrimination
shall be granted on the basis of a sales ratio study published
by the department of revenue unless
(a) the sales prices are adjusted for the terms of the sale
to reflect market value,
(b) the sales prices are adjusted to reflect the difference
in the date of sale compared to the assessment date, and
(c) there is an adequate sample size, and
(d) the median ratio of the class of property of the
subject property in the same county, city, or town of the
subject property is lower than the assessment ratio of the
subject property by at least ten percent.
If the above criteria are met and a reduction in value on
the grounds of discrimination is granted based upon the sales
ratio study, the reduction shall reflect only the difference
between the assessment/sales ratio of the subject property and
110 percent of the median ratio of the class of property of the
subject property.
Sec. 7. Minnesota Statutes 1984, section 278.07, is
amended to read:
278.07 [JUDGMENT; AMOUNT; COSTS.]
Judgment shall be for the amount of the taxes for the year
as the court shall determine the same, less the amount paid
thereon, if any. If the tax is sustained in the full amount
levied or increased, costs and disbursements shall may, in the
discretion of the court, be taxed and allowed as in delinquent
tax proceedings and shall be included in the judgment. If the
tax so determined shall be less than the amount thereof as
levied, the court may, in its discretion, award disbursements to
the petitioner, which shall be taxed and allowed and be deducted
from the amount of the taxes as determined. If there be no
judgment for taxes, a judgment may be entered determining the
right of the parties and for the costs and disbursements as
taxed and allowed.
Sec. 8. Minnesota Statutes 1984, section 278.08,
subdivision 1, is amended to read:
Subdivision 1. [TAXES DUE.] Whether or not the tax is
sustained in full as levied or increased and section 278.03
notwithstanding, the judgment shall include any interest which
has accrued on the taxes for failure to pay the taxes or any
part of the taxes as provided in sections 279.01 and 279.03. If
the tax is reduced, no penalty shall be included in the judgment
because of the failure to pay the reduced tax prior to entry of
judgment. After the judgment is entered, it shall be subject to
interest and penalty at the rates provided in chapter 279 for
delinquent payment of property taxes.
Sec. 9. Minnesota Statutes 1985, section 325E.025,
subdivision 2, is amended to read:
Subd. 2. [PAYMENT RESPONSIBILITY FOR UTILITY SERVICE.] A
utility shall not: (1) recover or attempt to recover payment
for a tenant's outstanding bill or charge from a landlord,
property owner or manager, or manufactured home park owner, as
defined in section 327C.01, or manufactured home dealer, as
defined in section 327B.01, who has not contracted for the
service; (2) condition service on payment of an outstanding bill
or other charge for utility service due upon the outstanding
account of a previous customer or customers when all of the
previous customers have vacated the property; or (3) place a
lien on the landlord's or owner's property for a tenant's
outstanding bill or charge whether created by local ordinance or
otherwise. A utility may recover or attempt to recover
payment for a tenant's outstanding bill or charge from a
property owner where the manager, acting as the owner's agent,
contracted for the utility service.
Sec. 10. Minnesota Statutes 1985 Supplement, section
429.061, subdivision 1, is amended to read:
Subdivision 1. [CALCULATION, NOTICE.] At any time after
the expense incurred or to be incurred in making an improvement
shall be calculated under the direction of the council, the
council shall determine by resolution the amount of the total
expense the municipality will pay, other than the amount, if
any, which it will pay as a property owner, and the amount to be
assessed. If a county proposes to assess within the boundaries
of a city for a county state-aid highway or county highway, the
resolution must include the portion of the cost proposed to be
assessed within the city. The county shall forward the
resolution to the city and it may not proceed with the
assessment procedure under this section for property within the
city unless the city council adopts a resolution approving the
assessment. Thereupon the clerk, with the assistance of the
engineer or other qualified person selected by the council,
shall calculate the proper amount to be specially assessed for
the improvement against every assessable lot, piece or parcel of
land, without regard to cash valuation, in accordance with the
provisions of section 429.051. The proposed assessment roll
shall be filed with the clerk and be open to public inspection.
The clerk shall thereupon, under the council's direction,
publish notice that the council will meet to consider the
proposed assessment. Such notice shall be published in the
newspaper at least once and shall be mailed to the owner of each
parcel described in the assessment roll. For the purpose of
giving mailed notice under this subdivision, owners shall be
those shown to be such on the records of the county auditor or,
in any county where tax statements are mailed by the county
treasurer, on the records of the county treasurer; but other
appropriate records may be used for this purpose. Such
publication and mailing shall be no less than two weeks prior to
such meeting of the council. Except as to the owners of tax
exempt property or property taxes on a gross earnings basis,
every property owner whose name does not appear on the records
of the county auditor or the county treasurer shall be deemed to
have waived such mailed notice unless he has requested in
writing that the county auditor or county treasurer, as the case
may be, include his name on the records for such purpose. Such
notice shall state the date, time, and place of such meeting,
the general nature of the improvement, the area proposed to be
assessed, the amount to be specially assessed against that
particular lot, piece, or parcel of land, the total amount of
the proposed assessment, that the proposed assessment roll is on
the file with the clerk, and that written or oral objections
thereto by any property owner will be considered. The notice
must also state that no appeal may be taken as to the amount of
any assessment adopted pursuant to subdivision 2, unless a
written objection signed by the affected property owner is filed
with the municipal clerk prior to the assessment hearing or
presented to the presiding officer at the hearing. The notice
shall also state that an owner may appeal an assessment to
district court pursuant to section 429.081 by serving notice of
the appeal upon the mayor or clerk of the municipality within 30
days after the adoption of the assessment and filing such notice
with the district court within ten days after service upon the
mayor or clerk. The notice shall also inform property owners of
the provisions of sections 435.193 to 435.195 and the existence
of any deferment procedure established pursuant thereto in the
municipality. In addition, the notice mailed to the owner must
include the following information:
(1) the amount to be specially assessed against that
particular lot, piece, or parcel of land;
(2) the right of the property owner to prepay the entire
assessment and the person to whom prepayment must be made;
(3) whether partial prepayment of the assessment has been
authorized by ordinance;
(4) the time within which prepayment may be made without
the assessment of interest; and
(5) the rate of interest to be accrued if the assessment is
not prepaid within the required time period.
Sec. 11. Minnesota Statutes 1984, section 429.061,
subdivision 2, is amended to read:
Subd. 2. [ADOPTION; INTEREST.] At such meeting or at any
adjournment thereof the council shall hear and pass upon all
objections to the proposed assessment, whether presented orally
or in writing. The council may amend the proposed assessment as
to any parcel and by resolution adopt the same as the special
assessment against the lands named in the assessment roll.
Notice of any adjournment of the hearing shall be adequate if
the minutes of the meeting so adjourned show the time and place
when and where the hearing is to be continued.
The council may consider any objection to the amount of a
proposed assessment as to a specific parcel of land at an
adjourned hearing upon further notice to the affected property
owner as it deems advisable. At the adjourned hearing the
council or a committee of it may hear further written or oral
testimony on behalf of the objecting property owner and may
consider further written or oral testimony from appropriate city
officials and other witnesses as to the amount of the
assessment. The council or committee shall prepare a record of
the proceedings at the adjourned hearing and written findings as
to the amount of the assessment. The amount of the assessment
as finally determined by the council shall become a part of the
adopted assessment roll. No appeal may be taken as to the
amount of any assessment adopted under this section unless
written objection signed by the affected property owner is filed
with the municipal clerk prior to the assessment hearing or
presented to the presiding officer at the hearing. All
objections to the assessments not received at the assessment
hearing in the manner prescribed by this section subdivision are
waived, unless the failure to object at the assessment hearing
is due to a reasonable cause.
If the adopted assessment differs from the proposed
assessment as to any particular lot, piece, or parcel of land,
the clerk must mail to the owner a notice stating the amount of
the adopted assessment. Owners must also be notified by mail of
any changes adopted by the council in interest rates or
prepayment requirements from those contained in the notice of
the proposed assessment.
The assessment, with accruing interest, shall be a lien
upon all private and public property included therein, from the
date of the resolution adopting the assessment, concurrent with
general taxes; but the lien shall not be enforceable against
public property as long as it is publicly owned, and during such
period the assessment shall be recoverable from the owner of
such property only in the manner and to the extent provided in
section 435.19. Except as provided below, all assessments shall
be payable in equal annual installments extending over such
period, not exceeding 30 years, as the resolution determines,
payable on the first Monday in January in each year, but the
number of installments need not be uniform for all assessments
included in a single assessment roll if a uniform criterion for
determining the number of installments is provided by the
resolution. The first installment of each assessment shall be
included in the first tax rolls completed after its adoption and
shall be payable in the same year as the taxes contained therein;
except that the payment of the first installment of any
assessment levied upon unimproved property may be deferred until
a designated future year, or until the platting of the property
or the construction of improvements thereon, upon such terms and
conditions and based upon such standards and criteria as may be
provided by resolution of the council. If special assessments
against the property have been deferred pursuant to this
subdivision, the governmental unit shall file with the county
recorder in the county in which the property is located a
certificate containing the legal description of the affected
property and of the amount deferred. In any event, every
assessment the payment of which is so deferred, when it becomes
payable, shall be divided into a number of installments such
that the last installment thereof will be payable not more than
30 years after the levy of the assessment. All assessments
shall bear interest at such rate as the resolution determines,
not exceeding eight percent per annum, except that the rate may
in any event equal the average annual interest rate on bonds
issued to finance the improvement for which the assessments are
levied. To the first installment of each assessment shall be
added interest on the entire assessment from a date specified in
the resolution levying the assessment, not earlier than the date
of the resolution, until December 31 of the year in which the
first installment is payable, and to each subsequent installment
shall be added interest for one year on all unpaid installments;
or alternatively, any assessment may be made payable in equal
annual installments including principal and interest, each in
the amount annually required to pay the principal over such
period with interest at such rate as the resolution determines,
not exceeding the maximum period and rate specified above. In
the latter event no prepayment shall be accepted under
subdivision 3 without payment of all installments due to and
including December 31 of the year of prepayment, together with
the original principal amount reduced only by the amounts of
principal included in such installments, computed on an annual
amortization basis. When payment of an assessment is deferred,
as authorized in this subdivision, interest thereon for the
period of deferment may be made payable annually at the same
times as the principal installments of the assessment would have
been payable if not deferred; or interest for this period may be
added to the principal amount of the assessment when it becomes
payable; or, if so provided in the resolution levying the
assessment, interest thereon to December 31 of the year before
the first installment is payable may be forgiven.
Sec. 12. Minnesota Statutes 1985 Supplement, section
475.66, subdivision 1, is amended to read:
Subdivision 1. All debt service funds shall be deposited
and secured as provided in chapter 118, except for amounts
invested as authorized in this section, and may be deposited in
interest bearing accounts, and such deposits may be evidenced by
certificates of deposit with fixed maturities. Sufficient cash
for payment of principal, interest, and redemption premiums when
due with respect to the obligations for which any debt service
fund is created shall be provided by crediting to the fund the
collections of tax, special assessment, or other revenues
appropriated for that purpose, and depositing all such receipts
in a depository bank or banks duly qualified according to law or
investing and reinvesting such receipts in securities authorized
in this section. Time deposits shall be withdrawable and
certificates of deposit and investments shall mature and shall
bear interest payable at times and in amounts which, in the
judgment of the governing body or its treasurer or other officer
or committee to which it has delegated investment decisions,
will provide cash at the times and in the amounts required for
the purposes of the debt service fund, provided however, that
the governing body may authorize the purchase of longer term
investments subject to an agreement to repurchase such
investments at times and prices sufficient to yield the amounts
estimated to be so required. Repurchase agreements may be
entered into with
(1) a bank qualified as depository of money held in the
debt service fund, or with;
(2) any national or state bank in the United States which
is a member of the federal reserve system and whose combined
capital and surplus equals or exceeds $10,000,000, or;
(3) a primary reporting dealer in United States government
securities to the federal reserve bank of New York; or
(4) a securities broker-dealer having its principal
executive office in Minnesota, licensed pursuant to chapter 80A,
or an affiliate of it, regulated by the Securities and Exchange
Commission and maintaining a combined capital and surplus of
$40,000,000 or more, exclusive of subordinated debt.
Sec. 13. Minnesota Statutes 1984, section 475.66,
subdivision 2, is amended to read:
Subd. 2. Investments may be held in safekeeping with
(1) any federal reserve bank,;
(2) any bank authorized under the laws of the United States
or any state to exercise corporate trust powers, including but
not limited to the bank from which the investment is purchased,
or;
(3) a primary reporting dealer in United States government
securities to the federal reserve bank of New York,; or
(4) a securities broker-dealer described in subdivision 1;
provided that the municipality's ownership of all securities in
which the fund is invested is evidenced by written
acknowledgments identifying the securities by the names of the
issuers, maturity dates, interest rates, and serial numbers or
other distinguishing marks.
Sec. 14. Minnesota Statutes 1985 Supplement, section
475.76, subdivision 1, is amended to read:
Subdivision 1. A reverse repurchase agreement may be
entered into by a municipality, subject to the provisions of
this section, only with
(1) a bank qualified as depository of funds of the
municipality, or with;
(2) any national or state bank in the United States which
is a member of the Federal Reserve System and whose combined
capital and surplus equals or exceeds $10,000,000, or with;
(3) a primary reporting dealer in United States government
securities to the federal reserve bank of New York; or
(4) a securities broker-dealer described in section 475.66,
subdivision 1.
Sec. 15. Laws 1969, chapter 937, section 1, subdivision 1,
as amended by Laws 1973, chapter 132, section 1, Laws 1974,
chapter 105, section 1, Laws 1978, chapter 652, section 1, Laws
1980, chapter 448, section 1, and Laws 1982, chapter 491,
section 1, is amended to read:
Section 1. [MINNEAPOLIS, CITY OF; PERSONNEL.]
Subdivision 1. Notwithstanding any provisions of the
Minneapolis city charter, veterans preference act, or civil
service rule, law, or regulation to the contrary, the positions
referred to in subdivisions 2 to 17 18 of this section shall be
in the unclassified service of the city of Minneapolis, and any
person presently holding or who shall hereafter be appointed to
any of such positions shall serve at the pleasure of the
appointing authority indicated in the respective subdivision.
Except as herein otherwise provided such persons shall be
eligible for the same employee benefits as persons in the
classified service. Any incumbent of a position referred to in
subdivisions 9 to 16 and, subdivision 17, clause (b), and
subdivision 18 shall be appointed to the position on the
effective date of the subdivisions, and shall have the right to
return to his permanent civil service classification pursuant to
Laws 1969, Chapter 937, Section 2, except that an incumbent
holding a position under subdivision 14 shall not be terminated
by the appointing authority for 270 days following the effective
date of subdivision 14. For 270 days after the first 270 days
the appointing authority under subdivision 14 shall not
terminate an incumbent without a vote of approval by a majority
of the city council.
Sec. 16. Laws 1969, chapter 937, section 1, subdivision 9,
as added by Laws 1982, chapter 491, section 2, and amended by
Laws 1983, chapter 220, section 1, is amended to read:
Subd. 9. The city coordinator of the city of Minneapolis
may appoint a person to the following positions to perform the
duties and services he may direct:
(a) Purchasing agent;
(b) Management information services director;
(c) Director of labor relations;
(d) Director of affirmative action;
(e) (c) Manager of auditorium;
(f) (d) Director of federal programs;
(g) (e) Legislative liaison;
(h) (f) Director of energy programs;
(i) (g) Manager of licenses and consumer services;
(j) (h) Manager, finance - city council;
(k) (i) Officer, cable communications.
Sec. 17. Laws 1969, chapter 937, section 1, is amended by
adding a subdivision to read:
Subd. 9a. The city council shall by ordinance indicate the
manner in which the following positions are appointed:
(a) Director of federal employment and training;
(b) Director of inspections;
(c) Director of women/minorities business enterprise;
(d) Government relations representative;
(e) Risk manager;
(f) Deputy finance officer;
(g) Assistant budget director;
(h) Assistant manager of auditorium;
(i) Manager of sales and marketing at auditorium;
(j) Director of community crime prevention;
(k) Deputy purchasing director;
(l) Urban corps. coordinator;
(m) Assistant director of licenses;
(n) Manager of employee benefits;
(o) Director of Public Information;
(p) Internal auditor;
(q) Director of labor relations;
(r) Director of affirmative action.
The appointing authority shall not terminate an incumbent
holding a position listed under clause (b) for 270 days
following the effective date of this act, except for misfeasance
or malfeasance in office. For 270 days after the first 270
days, the appointing authority shall not terminate an incumbent
holding a position listed under this subdivision, except for
misfeasance or malfeasance in office, without vote of approval
of a majority of the council.
Sec. 18. Laws 1969, chapter 937, section 1, subdivision
11, as added by Laws 1982, chapter 491, section 2, is amended to
read:
Subd. 11. The city clerk of the city of Minneapolis may
appoint:
(1) an assistant city clerk to perform the duties and
services he may direct; and
(2) the director of elections.
Sec. 19. Laws 1969, chapter 937, section 1, subdivision
15, as added by Laws 1982, chapter 491, section 2, is amended to
read:
Subd. 15. The health commissioner of the city of
Minneapolis may appoint:
(1) seven bureau directors;
(2) health physicians; and
(3) the assistant director of dentistry
to perform the duties and services he may direct.
Sec. 20. Laws 1969, chapter 937, section 1, is amended by
adding a subdivision to read:
Subd. 18. The director of civil rights may appoint the
manager of civil rights to perform the duties and services the
director may direct.
Sec. 21. [EFFECTIVE DATES.]
Subdivision 1. Sections 1 and 2 are effective the day
after the governing bodies of the city of Minneapolis and
Hennepin county comply with Minnesota Statutes, section 645.021,
subdivision 3.
Subd. 2. Sections 3 to 8 are effective for assessments in
1986 and thereafter.
Subd. 3. Section 9 is effective retroactive to August 1,
1985.
Subd. 4. Sections 10 and 11 are effective for assessments
prepared after the date of final enactment of this act.
Subd. 5. Sections 15 to 20 are effective the day after the
governing body of the city of Minneapolis complies with
Minnesota Statutes, section 645.021, subdivision 3.
Approved April 1, 1986
Official Publication of the State of Minnesota
Revisor of Statutes