273.063 Application; limitations.
The provisions of Extra Session Laws 1967, Chapter 32, Article 8, shall apply to all counties except Ramsey County. The following limitations shall apply as to the extent of the county assessors jurisdiction:
In counties having a city of the first class, the powers and duties of the county assessor within such city shall be performed by the duly appointed city assessor. In all other cities having a population of 30,000 persons or more, according to the last preceding federal census, except in counties having a county assessor on January 1, 1967, the powers and duties of the county assessor within such cities shall be performed by the duly appointed city assessor, provided that the county assessor shall retain the supervisory duties contained in section 273.061, subdivision 8.