2006 Minnesota Statutes

383E.13 COMPLETION OF ASSESSMENT.
The Anoka County assessor shall examine the assessment appraisal records of each local
assessor on or about March 1 of each year and shall immediately give notice in writing to the
governing body of said district of any deficiencies in the assessment procedures with respect to
the quantity of or quality of the work done as of that date and indicating corrective measures to be
undertaken and effected by the local assessor not later than April 1. If, upon re-examination of
such records on or about April 1, the deficiencies noted in the written notice previously given
have not been substantially corrected to the end that a timely and uniform assessment of all real
property in the county will be attained, then the county assessor with the concurrence of the state
commissioner of revenue shall collect the necessary records from the local assessor and complete
the assessment or employ others to complete the assessment. In this circumstance the cost of
completing the assessment shall be charged against the assessment district involved. The county
auditor shall certify the costs thus incurred to the appropriate governing body not later than
September 1 and if unpaid as of October 10 of the assessment year, the county auditor shall levy a
tax upon the taxable property of said assessment district sufficient to pay such costs. The amount
so collected shall be credited to the general revenue fund of the county.
History: 1969 c 392 s 1; 1973 c 582 s 3; 2005 c 28 s 1