Source: https://www.revisor.mn.gov/statutes/cite/273.0755
Timestamp: 2020-08-12 13:33:51
Document Index: 450623820

Matched Legal Cases: ['art 18', 'art 20', 'art 1', 'art 7', 'art 7', 'art 1', 'art 20', 'art 18']

﻿ Sec. 273.0755 MN Statutes
Section 273.0755
273.075 273.08
2019 273.0755 Amended 2019 c 6 art 18 s 6
2017 273.0755 Amended 2017 c 1 art 20 s 5
2005 273.0755 Amended 2005 c 3 art 1 s 7
2001 273.0755 New 2001 c 5 art 7 s 17
(b) The commissioner of revenue may require that each county, and each city for which the city assessor performs the duties of county assessor, have (1) a person on the assessor's staff who is certified by the Department of Revenue in sales ratio calculations, (2) an officer or employee who is certified by the Department of Revenue in tax calculations, and (3) an officer or employee who is certified by the Department of Revenue in the proper preparation of information reported to the commissioner under section 270C.85, subdivision 2, clause (4). Certifications under this paragraph expire after four years.
(d) When the commissioner of revenue determines that an individual or board that performs functions related to property tax administration has performed those functions in a manner that is not uniform or equitable, the commissioner may require that the individual or members of the board complete supplemental training. The commissioner may not require that an individual complete more than 32 hours of supplemental training pursuant to this paragraph. If the individual is required to complete supplemental training due to that individual's membership on a local or county board of appeal and equalization, the commissioner may not require that the individual complete more than two hours of supplemental training.
1Sp2001 c 5 art 7 s 17; 1Sp2005 c 3 art 1 s 7; 1Sp2017 c 1 art 20 s 5; 1Sp2019 c 6 art 18 s 6