1998 Minnesota Statutes

     270.18 Reassessment; compensation; reimbursement by 
  counties. 

    The compensation of each special assessor and deputies, 
 appointed under the provisions of sections 270.11, subdivision 
 3, and 270.16, and the expenses as such, shall be fixed by the 
 commissioner of revenue and paid out of money appropriated for 
 operation of the department of revenue.  The commissioner of 
 revenue on August 1 shall notify the auditor of each affected 
 county of the amount thereof paid on behalf of such county since 
 August 1 of the preceding year, whereupon the county auditor 
 shall levy a tax upon the taxable property in the assessment 
 district or districts wherein such reassessment was made 
 sufficient to pay the same.  One-half of such tax shall be 
 levied in the year in which the commissioner of revenue so 
 notifies the county auditor and the remaining one-half shall be 
 levied in the following year.  The respective counties shall 
 reimburse the state by paying one-half of the tax so assessed on 
 or before July 1 and the remaining one-half on or before 
 December 1 in the year in which the tax is payable by owner, 
 whether or not the tax was collected by the county.  The 
 reimbursement shall be credited to the general fund.  If any 
 county fails to reimburse the state within the time specified 
 herein, the commissioner of revenue is empowered to order 
 withholding of state aids or distributions to such county equal 
 to the amount delinquent.  

    HIST: (2372) 1909 c 294 s 4; 1963 c 714 s 1; 1965 c 743 s 1; 
 1969 c 399 s 1; 1971 c 932 s 1; 1973 c 492 s 14; 1974 c 98 s 1; 
 1983 c 343 s 4; 1986 c 444; 1Sp1989 c 1 art 9 s 12