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No assessor shall be employed who has not been licensed as qualified by the board, provided
the time to comply may be extended after application to the board upon a showing that licensed
assessors are not available for employment. The board may license that a county or local assessor
who has not received the training, but possesses the necessary qualifications for performing the
functions of the office by the passage of an approved examination or may waive the examination
if such person has demonstrated competence in performing the functions of the office for a period
of time the board deems reasonable. The county or local assessing district shall assume the cost of
training of its assessors in courses approved by the board for the purpose of obtaining the assessor's
license to the extent of course fees, mileage, meals and lodging, and recognized travel expenses
not paid by the state. If the governing body of any township or city fails to employ an assessor as
required by sections 270.41 to 270.53, the assessment shall be made by the county assessor.
In the case of cities incorporated or townships organized after April 11, 1974, except cities or
towns located in Ramsey county or which have elected a county assessor system in accordance
with section 273.055, the board shall allow the city or town 90 days from the date of incorporation
or organization to employ a licensed assessor.
History: Ex1971 c 31 art 25 s 10; 1974 c 449 s 1; 1976 c 222 s 136; 1977 c 347 s 42; 1977 c
434 s 3; 1986 c 444; 1995 c 264 art 16 s 5

Official Publication of the State of Minnesota
Revisor of Statutes