reglab/housing_qa huggingface dataset:
MN Stat § 273.032 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.032 — Market Value Definition.

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 aid amount based on market value, the terms "market value," "estimated market value," and "market valuation," whether equalized or unequalized, mean the estimated market value of taxable property within the local unit of government before any of the following or similar adjustments for: (1) the market value exclusions under: (i) section 273.11, subdivisions 14a and 14c (vacant platted land); (ii) section 273.11, subdivision 16 (certain improvements to homestead property); (iii) section 273.11, subdivisions 19 and 20 (certain improvements to business properties); (iv) section 273.11, subdivision 21 (homestead property damaged by mold); (v) section 273.13, subdivision 34 (homestead of a veteran with a disability or family caregiver); or (vi) section 273.13, subdivision 35 (homestead market value exclusion); or (2) the deferment of value under: (i) the Minnesota Agricultural Property Tax Law, section 273.111; (ii) the Aggregate Resource Preservation Law, section 273.1115; (iii) the Minnesota Open Space Property Tax Law, section 273.112; (iv) the rural preserves property tax program, section 273.114; or (v) the Metropolitan Agricultural Preserves Act, section 473H.10; or (3) the adjustments to tax capacity for: (i) tax increment financing under sections 469.174 to 469.1794; (ii) fiscal disparities under chapter 276A or 473F; or (iii) powerline credit under section 273.425. (b) Estimated market value under paragraph (a) also includes the market value of tax-exempt property if the applicable law specifically provides that the limitation, qualification, or aid calculation includes tax-exempt property. (c) Unless otherwise provided, "market value," "estimated market value," and "market valuation" for purposes of property tax levy limitations and calculation of state aid, refer to the estimated market value for the previous assessment year and for purposes of limits on net debt, the issuance of bonds, certificates of indebtedness, or capital notes refer to the estimated market value as last finally equalized. (d) For purposes of a provision of a home rule charter or of any special law that is not codified in the statutes and that imposes a levy limitation based on market value or any limit on debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market value, the terms "market value," "taxable market value," and "market valuation," whether equalized or unequalized, mean "estimated market value" as defined in paragraph (a). History:  1994 c 416 art 1 s 12; 1997 c 31 art 3 s 3; 2006 c 259 art 9 s 5; 2007 c 13 art 1 s 12; 2013 c 143 art 14 s 25; 2016 c 158 art 1 s 157; 1Sp2019 c 6 art 24 s 3
MN Stat § 273.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.05 — Assessors; Appointment, Term, And Oath.

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 law or charter. They shall be selected and appointed because of their knowledge and training in the field of property taxation. All town and statutory city assessors shall be appointed for indefinite terms. A town or statutory city assessor who is an employee may be dismissed by the appointing authority for cause. The term of the town or city assessors may be terminated at any time by the town board or city council on charges by the commissioner of revenue of inefficiency or neglect of duty. Vacancies in the office of town or city assessor shall be filled within 90 days by appointment of the respective appointing authority indicated above. If the vacancy is not filled within 90 days, the office shall be terminated. When a vacancy in the office of town or city assessor is not filled by appointment, and it is imperative that the office of assessor be filled, the county auditor shall appoint some resident of the county as assessor for such town or city. The county auditor may appoint the county assessor as assessor for such town or city, in which case the town or city shall pay to the county treasurer the amount determined by the county auditor to be due for the services performed and expenses incurred by the county assessor in acting as assessor for such town or city. The term of any town or statutory city assessor in a county electing in accordance with section 273.052 shall be terminated as provided in section 273.055. The commissioner of revenue may recommend to the state board of assessors the nonrenewal, suspension, or revocation of an assessor's license as provided in sections 270.41 to 270.50. Subd. 2. Oath of assessors. Every person elected or appointed to the office of assessor, at or before the time of receiving the assessment books, shall take and subscribe an oath to be diligent, faithful, and impartial in performance of the duties enjoined on the assessor by law. Failure to take the oath within the time prescribed shall be deemed a refusal to serve. Subd. 3. Cities and townships; employment of licensed assessor. In the case of cities or townships, except cities or towns located in Ramsey County or which have elected a county assessor system in accordance with section 273.055, the commissioner shall allow the city or town 90 days from the date of incorporation or organization to employ a licensed assessor. History:  (1987) RL s 805; 1963 c 799 s 1; 1965 c 254 s 2; 1967 c 282 s 1; 1969 c 823 s 1; 1969 c 989 s 6; 1973 c 123 art 5 s 7; 1977 c 434 s 7,8; 1984 c 593 s 12; 1986 c 444; 1988 c 719 art 7 s 5; 1990 c 441 s 1; 2003 c 127 art 5 s 11; 2008 c 154 art 13 s 24; 2009 c 86 art 1 s 50
MN Stat § 273.051 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.051 — City Assessors, Term.

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 city assessors shall continue as provided by charter or as otherwise provided by statute. The term of any city assessor in a county electing in accordance with section 273.052 shall be terminated as provided in section 273.055. History:  1965 c 254 s 3; 1969 c 989 s 7
MN Stat § 273.052 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.052 — Appointment; Application.

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 has the powers of a county assessor pursuant to section 273.063, or property which is by law assessed by the commissioner of revenue. History:  1969 c 989 s 1; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1974 c 435 art 5 s 1
MN Stat § 273.053 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.053 — Assessment; Expenses.

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, clerks, field workers, appraisers, and employees as it may deem necessary for the proper performance of the duties of the office of county assessor; such expenditure to include the hiring of experts in property valuation for any period deemed necessary, the payment of the transportation expense of such experts or other employees in traveling from place to place in the county, and generally any expense reasonably and directly tending to the procurement of a fair and true assessment of property within such county; but all such shall be made under the supervision of, and with the consent of, the county assessor. History:  1969 c 989 s 2; 1986 c 444
MN Stat § 273.0535 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.0535 — County Or Local Assessing District To Assume Cost Of Training.

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 by the state. History:   2008 c 154 art 13 s 25
MN Stat § 273.054 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.054 — Duties And Powers Of Assessor.

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
MN Stat § 273.055 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.055 — Resolution To Appoint Assessor; Termination Of Local Assessor's Office.

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. Notwithstanding any other provisions contained in any other section of law or charter, the office of all township and city assessors in such county shall be terminated 90 days before the assessment date at which the election becomes effective, except that if part of such taxing district is located in a county not electing to have the county assessor assess all property as provided in section 273.052, the office will continue but shall apply only to such property in a nonelecting county. No township or city assessor in another county shall assess any property in an electing county, but shall turn over all tax records relating to property to the county assessor 90 days before the assessment date at which the county's election becomes effective. History:  1969 c 989 s 4; 1973 c 123 art 5 s 7
MN Stat § 273.056 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.056 — Revocation Of County Assessor's Election; Local Assessors.

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. In the event of revocation, it shall be effective at the second assessment date following such revocation. The offices of all township and city assessors shall be filled as provided by charter or law 90 days before such effective date. History:  1969 c 989 s 5; 1973 c 123 art 5 s 7
MN Stat § 273.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.06 — Deputy Assessors.

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 person such portion of the district as the assessor thinks proper. Each assistant so appointed, after taking the required oath, shall perform, under the direction of the assessor, all the duties imposed upon assessors by this chapter. History:  (1988) RL s 806; 1977 c 434 s 9; 1986 c 444
MN Stat § 273.062 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.062 — Valuation And Assessment Of Personal Property.

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 shall call at the office or place of business or residence of each person required by this chapter to list property, and shall list the person's name, and shall require each person to make and deliver a correct list and statement of such property, according to the prescribed form, which shall be subscribed and sworn to by the person listing; and the assessor shall thereupon determine the value of the property in such statement, and enter the same in the assessment books, opposite the name of the person assessed, with the name and post office address of the person listing the property; and, if such person reside in a city, the street and number, or other brief description, of the person's residence or place of business. If any property is listed or assessed on or after the last Monday in February, and before the return of the assessor's books, the same shall be as legal and binding as if listed and assessed before that time. Such county or city assessor shall have power and authority to summon witnesses to appear and give testimony, and to produce books, records, papers and documents relating to the listing of personal property. History:  Ex1967 c 32 art 8 s 9; 1969 c 709 s 3; 1973 c 123 art 5 s 7; 1986 c 444
MN Stat § 273.063 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.063 — Application; Limitations.

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 assessor within such city shall be performed by the duly appointed city assessor. In all other cities having a population of 30,000 persons or more, according to the last preceding federal census, except in counties having a county assessor on January 1, 1967, the powers and duties of the county assessor within such cities shall be performed by the duly appointed city assessor, provided that the county assessor shall retain the supervisory duties contained in section 273.061, subdivision 8. For purposes of this section, "powers and duties" means the powers and duties identified in section 273.061, subdivision 8, clauses (5) to (16). History:  Ex1967 c 32 art 8 s 10; 1973 c 123 art 5 s 7; 1974 c 435 art 5 s 2; 2011 c 76 art 1 s 41; 1Sp2021 c 14 art 13 s 6
MN Stat § 273.064 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.064 — Examination Of Local Assessor's Work; Completion Of Assessments.

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 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. If, upon reexamination of such records 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 approval of the county board shall collect the necessary records from the local assessor and complete the assessment or employ others to complete the assessment. When the county assessor has completed the assessments, the local assessor shall thereafter resume 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 August 1 and if unpaid as of September 1 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. History:  1971 c 434 s 1,5; 1Sp1989 c 1 art 9 s 19; 1990 c 604 art 3 s 8
MN Stat § 273.0645 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.0645 — Commissioner Review Of Assessment Practices.

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 who voted in the last general election; or (2) five property owners. The request must identify the city, town, or county and describe why a review is sought for that taxing jurisdiction. The commissioner must conduct the review in a reasonable amount of time and report the findings to the county board of the affected county, to the affected city council or town board, if the review is for a specific city or town, and to the property owner designated in the request as the person to receive the report on behalf of all the property owners who signed the request. The commissioner must also provide the report electronically to all property owners who signed the request and provided an e-mail address in order to receive the report electronically. Subd. 2. Nonfeasance, misfeasance, and malfeasance. County assessors may file a written complaint with the commissioner of revenue detailing allegations of nonfeasance, misfeasance, or malfeasance by a local assessor. After receiving a complaint from a county assessor, the commissioner must complete an investigation and recommend an appropriate action to the State Board of Assessors. The commissioner is not required to have a written complaint from a county assessor in order to conduct an investigation and recommend an action to the board. Active investigative data relating to the investigation of complaints against an assessor by the commissioner of revenue are subject to section 13.39. History:  2008 c 366 art 6 s 8; 2013 c 143 art 4 s 16
MN Stat § 273.065 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.065 — Delivery Of Assessment Appraisal Records; Extensions.

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 the county assessor or persons employed by the county assessor and the cost of such work shall be charged against the assessment district as provided in section 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. History:  1971 c 434 s 2,5; 1986 c 444; 1987 c 268 art 7 s 31; 1Sp1989 c 1 art 9 s 20
MN Stat § 273.072 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.072 — Agreements For Joint Assessment.

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 or more cities or towns constituting separate assessment districts 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. Abolishment of office of local assessor. The agreement may provide for the abolition of the office of local assessor in any contracting 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 unit shall cease to exist upon the date fixed in the agreement but not before the end of the term of the incumbent, if serving for a fixed term, or when an earlier vacancy occurs. Subd. 3. Agreement terms. When the agreement provides for joint employment of an assessor, the assessor shall be appointed and removed in a manner and shall hold office for such term as is provided in the agreement, notwithstanding charter or other statutory provisions for election or appointment of an assessor for a prescribed term. Subd. 4. Termination of agreement. If the agreement is for an indefinite term, it may be terminated on six months notice by either party. Upon the termination of the agreement, whether for a fixed or indefinite term, any office of assessor abolished as a result of the agreement shall be automatically reestablished and shall be filled as provided by applicable law or charter. Subd. 5. Payment; county general fund. Any amount paid to the county for personal services of the county assessor under such an agreement shall be paid into the general revenue fund of the county. Subd. 6. Powers of local boards of review not affected. Agreements made under this section have no effect upon the powers and duties of local boards of review and equalization. History:  1959 c 382 s 1; Ex1967 c 32 art 8 s 5,6; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1986 c 444; 1Sp1986 c 1 art 4 s 11; 1Sp2001 c 5 art 7 s 16