The bill amends Minnesota Statutes 2024, section 273.063, to establish limitations on the county levy for assessment services in certain cities. Specifically, it clarifies that in counties with a city of the first class, the county assessor's powers and duties within that city will be performed by the city assessor. Additionally, in cities with populations of 30,000 or more, the county assessor's responsibilities will also be transferred to the city assessor, while the county assessor retains supervisory duties as outlined in section 273.061, subdivision 8.

Furthermore, the bill introduces specific limitations on the county levy for assessment services in cities with a duly appointed city assessor located in a county with a city of the first class and a population of 400,000 or more. The county levy certified for assessment services will only cover certain powers and duties related to assessment, as well as services for cities with populations under 30,000. This new provision is set to take effect starting with the assessment year 2026.

Statutes affected:
Introduction: 273.063