Agenda - Council - 12/16/1980 - Laserfiche WebLink

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273.064 TAXES; LISTING, ASSESSMENT 3808 273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS. The county assessor shall examine the assessment appraisal record~ of each local assessor anytime after January 15 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 30 days thereafter, lf, upon re-examination of such rec- ords at that time, 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 ap- .proval of the county hoard shall collect the necessary records from the local assessor And complete the assessment or employ others to complete the assessmenL When the county assessor has completed the assessments, the local assessor shah thereafter re- sume the assessment function within the district. In this circumstance the cost of completing the assessment shah 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 I 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. [ 1971c43451] 273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; I~XTENSIONS. - Assessment districts shall complete the assessment appraisal records on or before ' May 1. The records shall be delivered to the county assessor as of that date and any work which is the respons~ility of the local assessor which is not completed by May I shall be accomplished by the county assessor or persons employed by him and the cost of such work shall he charged against the assessment district as provided in sec- tion 273.064. Extensions of time to complete the assessment appraisal records may be granted to the local assessor by the county assessor if such extension is approved by the county board. [ 1971c434s2] 273.07 [ Repealed, 1947 c 531 s 10 ] 273.071 [ Repealed, F. x1967 c 32 art 8 s 12 ] 273.072 AGREFJIENTS FOR JOINT ASSESSMENT. Subdivision !. Any county and any city or town lying wholly within the county and constituting a separate as- sessment district may, by agreement entered into under section 471.59 and approved by the corem ss oner of revenue, proxdde for the assessment of property in the munici- pality or town by the county assessor. Any two or more c t es or towns constituting separate assessment districts, whether their assessors are elective or appointive, may enter into an agreement under section 471.59 for the assessment of property in the contracting units by the assessor of one of the units or by an assessor who is jointly Subd. 2. The agreement may provide for the abolition of the office of local asses-' sor in any contra~ling unit when the assessment of property within it is to b~. m.ad~. under the'agreement by another assessor. In such case, the office of assessor m t.hat. unit sh~ll cease to exist upon the date fixed in the agreement but not before the..enav~. the term of the incumbent, iff he is serving for a fixed term, or when an ea~.~e~'. -