2004 Minnesota Statutes

     273.065 Delivery of assessment appraisal records; 
  extensions. 

    Assessment districts shall complete the assessment 
 appraisal records on or before February 1.  The records shall be 
 delivered to the county assessor as of that date and any work 
 which is the responsibility of the local assessor which is not 
 completed by February 1 shall be accomplished by the county 
 assessor or persons employed by the county assessor and the cost 
 of such work shall be charged against the assessment district as 
 provided in section 273.064.  Extensions of time to complete the 
 assessment appraisal records may be granted to the local 
 assessor by the county assessor if such extension is approved by 
 the county board.  

    HIST: 1971 c 434 s 2; 1986 c 444; 1987 c 268 art 7 s 31; 
 1Sp1989 c 1 art 9 s 20 

*   NOTE:  Laws 1971, Chapter 434, Section 5, reads as follows: 

*   "Sec. 5.  This act shall not apply to cities or villages 
*whose assessors have the powers and duties of a county assessor 
*pursuant to Minnesota Statutes, Section 273.063."