Purpose of the Bill

The bill's purpose is to establish limitations on county tax levies related to assessment services for certain cities in Minnesota, specifically amending assessment authority and financial responsibilities between counties and cities based on city population and classification.

Main Provisions

• County Assessor Limitations: The bill outlines conditions under which county assessors will have jurisdiction over property assessment services. In cities classified as a "city of the first class," those responsibilities will fall to the city assessor.

• Population Threshold Adjustments: Duties relating to assessment services in cities with a population of 30,000 or more will generally be carried out by city assessors, except in certain counties that already had a county assessor on January 1, 1967.

• Levy Restrictions for Assessment Services: In cities located within counties that have a city of the first class and a population of 400,000 or more, county levy certifications for assessment services are restricted. The levy can only be imposed for specific supervisory duties and for assessing services in smaller cities with populations under 30,000.

Significant Changes to Existing Law

• The bill adjusts the duties and financial responsibilities of county assessors and city assessors based on city classification and population size.
• It introduces stricter limitations on the ability of counties to levy taxes for assessment services in larger, more populous cities.

Relevant Terms

• Taxation
• County Levy
• Assessment Services
• City of the First Class
• County Assessor
• City Assessor
• Population Threshold