The board may license persons as possessing the necessary qualifications of an assessing official. Different levels of licensure may be established as to classes of property which assessors may be certified to assess at the discretion of the board. Every person, except a local or county assessor, regularly employed by the assessor to assist in making decisions regarding valuing and classifying property for assessment purposes must become licensed within three years of the date of employment. Licensure shall be required for local and county assessors as provided in sections 270.50 and 273.061, and rules adopted by the board.
Ex1971 c 31 art 25 s 8; 1975 c 339 s 3; 1976 c 222 s 135; 1986 c 444; 1995 c 264 art 16 s 2; 2008 c 154 art 13 s 18
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270 — Various Taxes And State Boards
Section 270.071 — Definitions.
Section 270.072 — Taxation And Assessment Of Flight Property.
Section 270.0735 — Examination; Investigations; Subpoenas.
Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax.
Section 270.077 — Taxes Credited To State Airports Fund.
Section 270.078 — Not To Conflict With Federal Law.
Section 270.079 — Reciprocal Arrangement With Other States.
Section 270.11 — Powers; Meetings.
Section 270.12 — State Board Of Equalization; Duties.
Section 270.41 — Board Of Assessors.
Section 270.44 — Licensing And Grading Report Fees.
Section 270.45 — Disposition Of Fees And Fines.
Section 270.455 — Refunds Of Fees.
Section 270.46 — Training Courses; Regulation.
Section 270.48 — Licensure Of Qualified Persons.
Section 270.50 — Employment Of Licensed Assessors.
Section 270.81 — Taxation And Assessment Of Railroad Company Property.
Section 270.82 — Reports Of Railroad Companies.
Section 270.83 — Examinations And Investigations.
Section 270.84 — Annual Valuation Of Operating Property.
Section 270.86 — Apportionment And Equalization Of Valuation.
Section 270.87 — Certification To County Assessors.
Section 270.91 — Contamination Tax.
Section 270.93 — Tax Base; Contamination Value.
Section 270.95 — Payment; Administration.