273.01 LISTING AND ASSESSMENT, TIME. All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum intervals of five years. All real property becoming […]
273.02 OMITTED PROPERTY. Subdivision 1. Discovery. If any real or personal property be omitted in the assessment of any year or years, and the property thereby escape taxation, or if any real property be undervalued by reason of failure to take into consideration the existence of buildings or improvements thereon, or be erroneously classified as […]
273.03 REAL ESTATE; ASSESSMENT; METHOD. Subdivision 1. Assessment books. The county auditor shall annually provide the necessary assessment books and blanks at the expense of the county, for and to correspond with each assessment district. The auditor shall make out, in the real property assessment book, complete lists of all lands or lots subject to […]
273.032 MARKET VALUE DEFINITION. (a) Unless otherwise provided, for the purpose of determining any property tax levy limitation based on market value or any limit on net debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market value, any qualification to receive state aid based on market value, or any state […]
273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH. Subdivision 1. Appointment of town and city assessors. Notwithstanding any other provision of law all town assessors shall be appointed by the town board, and notwithstanding any charter provisions to the contrary, all city assessors shall be appointed by the city council or other appointing authority as provided by […]
273.051 CITY ASSESSORS, TERM. The term of elected city assessors shall not expire until a vacancy occurs in the office or upon the completion of the present term for which an assessor is elected. Thereafter the term of such city assessors shall be for the period provided in the charter. The terms of all other […]
273.052 APPOINTMENT; APPLICATION. Any county in the state of Minnesota, notwithstanding any other provision of law to the contrary, is hereby authorized and empowered to provide for the assessment of all taxable property in the county by the county assessor. This section shall not apply to Ramsey County, or property assessable in cities whose assessor […]
273.053 ASSESSMENT; EXPENSES. Any county electing in accordance with section 273.052 is authorized and empowered to appropriate sufficient money to defray the expenses of making a proper assessment of all property in such county for the purpose of general taxation. The county board shall by resolution authorize the county assessor to employ such additional deputies, […]
273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING. The county or local assessing district must assume the cost of training 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 […]
273.054 DUTIES AND POWERS OF ASSESSOR. A county assessor appointed in an electing county shall have all the duties and powers provided by statute, except those inconsistent with sections 273.05, 273.051, 273.052, 273.053, 273.055, and 273.056. History: 1969 c 989 s 3; 2011 c 76 art 1 s 40
273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR’S OFFICE. The election to provide for the assessment of property by the county assessor as provided in section 273.052 shall be made by the board of county commissioners by resolution. Such resolution shall be effective at the second assessment date following the adoption of the resolution. […]
273.056 REVOCATION OF COUNTY ASSESSOR’S ELECTION; LOCAL ASSESSORS. If after electing in accordance with section 273.055, the board of county commissioners shall determine that the interests of the county may be better served through valuation by local assessors, it may revoke the election. Such revocation may not be made within four years after the election. […]
273.06 DEPUTY ASSESSORS. Any assessor who deems it necessary to complete the listing and valuation of the property of the town or district within the time prescribed, with the approbation of the county auditor, may appoint a well-qualified citizen of the town or district to act as assistant or deputy, and may assign to that […]
273.061 ESTABLISHMENT OF OFFICE FOR EACH COUNTY. Subdivision 1. Office created; appointment, qualifications. Every county in this state shall have a county assessor. The county assessor shall be appointed by the board of county commissioners. The assessor shall be selected and appointed because of knowledge and training in the field of property taxation and appointment […]
273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY. The county assessor, or city assessor in a city with population of 30,000 or more shall value and assess all personal property. The assessor shall make an alphabetical list of the names of all persons in the town or district liable to an assessment of personal property, and […]
273.063 APPLICATION; LIMITATIONS. The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08, 273.10, 274.01, and 375.192 shall apply to all counties except Ramsey County. The following limitations shall apply as to the extent of the county assessors jurisdiction: In counties having a city of the first class, the powers and duties of the county […]
273.064 EXAMINATION OF LOCAL ASSESSOR’S WORK; COMPLETION OF ASSESSMENTS. The county assessor shall examine the assessment appraisal records of each local assessor anytime after December 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 […]
273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES. Subdivision 1. Local assessment practices. The commissioner of revenue must review the assessment practices in a taxing jurisdiction if requested in writing by a qualifying number of property owners in that taxing jurisdiction. The request must be signed by the greater of: (1) ten percent of the registered voters […]
273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS. 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 […]
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 471.59, provide for the assessment of property in the municipality or town by the county assessor. Any two […]
