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412.131 ASSESSOR; DUTIES, COMPENSATION.
The city assessor, if there is one, shall assess and return as provided by law all property
taxable within the city, if a separate assessment district, and the assessor of the town within
which the city lies shall not include in the return any property taxable in the city. Any assessor
may appoint a deputy assessor as provided in section 273.06. The assessor may be compensated
on a full-time or part-time basis at the option of the council but the compensation shall be not
less than $100 in any one year, if fixed on an annual basis, or not more than $20 per day, if
fixed on a per diem basis. If the compensation is not fixed by the council the assessor shall be
entitled to compensation at the rate of $20 per day for each days service necessarily rendered,
and mileage at the rate paid other city officers for each mile necessarily traveled in going to and
returning from the county seat of the county to attend any meeting of the assessors of the county
legally called by the county auditor, and also for each mile necessarily traveled in making the
return of assessment to the proper county officer and in attending sectional meetings called by the
county assessor, except when mileage is paid by the county. In addition to other compensation,
the council may allow the assessor mileage at the same rate per mile as paid other city officers for
each mile necessarily traveled in assessment work.
History: 1949 c 119 s 16; 1951 c 166 s 1; 1965 c 186 s 2; 1969 c 9 s 84; 1973 c 123 art 2 s 1
subd 2; 1976 c 44 s 24; 1986 c 444

Official Publication of the State of Minnesota
Revisor of Statutes