Agenda - Council - 12/29/1980 - Special

Home

273.064 TAXES; LISTING, ASSESSMENT 3808 273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLLflON OF ASSESSMENTS. The county assessor shall examine the assessment appraisal records o1' each local assessor anytime after 3anuary 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 ag of that date and indicating corrective measures to be undertaken and effected by the local assessor not later than 30 days thereafter. If, upon re-examination of such rec- ords at that time, the deficiencies noted in the written notice previously given bare not been substantially corrected to the end that a tlmely 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 empl0y others to complete the assessment. When the county assessor has completed the assessments, the local assessor shall thereafter re- sume the assessment function within the district. 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 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. [ ]971 c43~s 1 ] 273.065 . DELIVERY oF ASSESSMENT APPRAISAL RECORDS; F~ l LNSIONS.- Assessment districts shall complete the assessment appraisal records on or ~efore ~- 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 L~ not completed by May I shall be accomplished by the county assessor or persons employed by hLm and the cost of such work shall he charged against the assessment district as pro'Aded in sec- tion 273.064. Extenslons 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. [ 1971 c434s2] 273.07 [ Repealed, 1947 c 531 s 10 ] 273.071 [ Repealed, ExlgG7 c 32 art 8 s 12 ] 273.072 AGREF_~IENTS FOR JOINT ASSESSMENT. Subdivision I. Any county and any city or town ]ying wholly within the county and constituting a separate as- sessment district may, by agreement entered into under section 471.59 and approved by the commissioner of revenue, prox~de for the assessment of property in the munici- pality or town by the county assessor. Any two or more cities or towns con~tituLing 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 employed. '. Subd. 2. The agreement may provide for the abolition of the office of local asses-' sor In any contraeting 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 unlt shdll cease to exist upon the date rLxed In the agreement but not before the end of. the term of the incumbent, if he is serving for a ftxed term. or when an earlier va- . v · ....ii!:: · ::ii-': '-'. ':;-".:':;. '.'";5 - ';-.;..' : .' 0~;;';:.'=9 · c