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1138 operty increased or or changed by the 11 changes made by ~en communication aise the assessment r classification fails on may not appear mt or classification. 5 board meeting, as 'ing received notice meeting. nplete its work and ' notice of the clerk, ~e. No action taken ification made after ~nty board of equal- 'board of review file )unty assessor. The by the county asses- of a city, including ,oint a special board [I of the powers and ~e direction and dis- 9y law. The appoint- e compensation and t one member of the >erson familiar with 19 c 543 s I; Ex1967 1973 c 150 s I; 1973 !art 4 s I; 1987 c 268 ;me and place of the aeeting does not viti- ~ of the property. !7c 229 art 4 s 1 all foot each column clings, a tabular state- 'he assessor shall also before the first Mon- ~ county auditor and ast be verified by affi- 1139 ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION 274.05 I ........... , assessor of .......... , solemnly swear that the book to which this is attached contains a correct and full list of real property (or personal property, as the case may be) subject to taxation in ........... and that the market value and the net tax capacity in the proper column, opposite the descriptions of property, is in each case the market and the net tax capacity of the property, to the best of my knowledge and belief(where the assessment has been corrected by the town board, "except as corrected by the town board"), and that the footings of the several columns in the book, and the tabular state- ment returned with it, are correct. Assessor. Signed and sworn to before me this .......... day of .....~ ..... 19 .... Auditor of .......... County." The auditor shall preserve the records. Subd. 2. Summary; affidavit. In counties where the county auditor has elected to keep records under section 273.03, subdivision 2, the county assessor shall prepare summaries of the total amount of market valuations and net tax capacities by subdivi- sions of government within the county as of January 2 of each year. The summary must be in the form required by the commissioner of revenue. The summary must be submit- ted on or before the fourth Monday of June and must be verified by the assessor's affi- davit, substantially in the following form: "State of Minnesota ) ) SS. County of ........................... ) I., ........... assessor of ........... solemnly swear that the summary attached to this affi- davit contains a correct and full statement of market valuations and net tax capacities of real estate for the year 19 ..... Assessor. Signed and sworn to before me this .......... day of .......... , 19 .... Auditor of .............................. County." A copy of the summary must be certified by the county assessor and promptly for- warded to the commissioner of revenue. History: (2037) RL s 850; 1945 c 146 s 1; 1963 c 781 s 3; 1971 C 564 s 7; 1973 c 582 s & 1975 c 339 s & 1986 c 444; 1987 c 229 art 4 s 1; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20 274.05 AUDITOR'S CERTIFICATES~ Subdivision 1. Auditor's certificate of assessment books. Upon the return of the assessment books under section 274.04, the county auditor shall examine them; and, if found in proper form, shall issue a certificate to the assessor. The certificate must state that the books comply with section 274.04. The assessor shall file the certificate with the clerk of the town. The town board must not pay the assessor for services until the assessor has complied with this section. Subd. 2. Auditor's certificate of summaries. On receiving the summaries under sec- tion 274.04, subdivision 2, the county auditor shall examine them and, if found in proper form, shall issue a certificate t6 the assessor. The certificate must state that the summaries comply with section 274.04, subdivision 2. History: (2038, 2039) 1907 c 87 s 1,2; 1963 c 78I s 4; 1975 c 339 s 8; 1986 c 444; 1987 c 229 art 4 s I 274.06 [Repealed, 1949 c 543 s 2]