273.072 AGREEMENTS FOR JOINT ASSESSMENT.
Subdivision 1. Joint assessment agreements.
Any county and any city or town lying wholly
or partially within the county and constituting a separate assessment district may, by agreement
entered into under section
, provide for the assessment of property in the municipality or
town by the county assessor. Any two or more cities or towns constituting separate assessment
districts may enter into an agreement under section
for the assessment of property in the
contracting units by the assessor of one of the units or by an assessor who is jointly employed.
Subd. 2. Abolishment of office of local assessor.
The agreement may provide for the
abolition of the office of local assessor in any contracting unit when the assessment of property
within it is to be made under the agreement by another assessor. In such case, the office of assessor
in that unit shall cease to exist upon the date fixed in the agreement but not before the end of the
term of the incumbent, if serving for a fixed term, or when an earlier vacancy occurs.
Subd. 3. Agreement terms.
When the agreement provides for joint employment of an
assessor, the assessor shall be appointed and removed in a manner and shall hold office for such
term as is provided in the agreement, notwithstanding charter or other statutory provisions for
election or appointment of an assessor for a prescribed term.
Subd. 4. Termination of agreement.
If the agreement is for an indefinite term, it may be
terminated on six months notice by either party. Upon the termination of the agreement, whether
for a fixed or indefinite term, any office of assessor abolished as a result of the agreement shall be
automatically reestablished and shall be filled as provided by applicable law or charter.
Subd. 5. Payment; county general fund.
Any amount paid to the county for personal
services of the county assessor under such an agreement shall be paid into the general revenue
fund of the county.
Subd. 6. Powers of local boards of review not affected.
Agreements made under this
section have no effect upon the powers and duties of local boards of review and equalization.
History: 1959 c 382 s 1; Ex1967 c 32 art 8 s 5,6; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1986
c 444; 1Sp1986 c 1 art 4 s 11; 1Sp2001 c 5 art 7 s 16