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Minnesota Legislature

Office of the Revisor of Statutes

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.
History: 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."