Minnesota Session Laws - 1990, Regular Session

  

                         Laws of Minnesota 1990 

                        CHAPTER 441-S.F.No. 1897 
           An act relating to taxation; property; clarifying 
          employment terms of city and town assessors; amending 
          Minnesota Statutes 1988, section 273.05, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1988, section 273.05, 
subdivision 1, is amended to read: 
    Subdivision 1.  [APPOINTMENT OF TOWN AND CITY ASSESSORS.] 
Notwithstanding any other provision of law all town assessors 
shall be appointed by the town board, and notwithstanding any 
charter provisions to the contrary, all city assessors shall be 
appointed by the city council or other appointing authority as 
provided by law or charter.  Such assessors shall be residents 
of the state but need not be a resident of the town or city for 
which they are appointed.  They shall be selected and appointed 
because of their knowledge and training in the field of property 
taxation.  All town and statutory city assessors shall be 
appointed for indefinite terms.  A town or statutory city 
assessor who is an employee may be dismissed by the appointing 
authority for cause.  The term of the town or city assessors may 
be terminated at any time by the town board or city council on 
charges by the commissioner of revenue of inefficiency or 
neglect of duty.  Vacancies in the office of town or city 
assessor shall be filled within 90 days by appointment of the 
respective appointing authority indicated above.  If the vacancy 
is not filled within 90 days, the office shall be terminated.  
When a vacancy in the office of town or city assessor is not 
filled by appointment, and it is imperative that the office of 
assessor be filled, the county auditor shall appoint some 
resident of the county as assessor for such town or city.  The 
county auditor may appoint the county assessor as assessor for 
such town or city, in which case the town or city shall pay to 
the county treasurer the amount determined by the county auditor 
to be due for the services performed and expenses incurred by 
the county assessor in acting as assessor for such town or 
city.  The term of any town or statutory city assessor in a 
county electing in accordance with section 273.052 shall be 
terminated as provided in section 273.055. 
    The commissioner of revenue may recommend to the state 
board of assessors the nonrenewal, suspension, or revocation of 
an assessor's license as provided in sections 270.41 to 270.53. 
    Sec. 2.  [EFFECTIVE DATE.] 
     Section 1 is effective the day following final enactment. 
    Presented to the governor April 12, 1990 
    Signed by the governor April 16, 1990, 4:25 p.m.