1.1.................... moves to amend H.F. No. 3147 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2008, section 82B.035, subdivision 2, is amended to
1.5    Subd. 2. Assessors. Nothing in this chapter shall be construed as requiring the
1.6licensing of persons employed and acting in their capacity as assessors for political
1.7subdivisions of the state and performing duties enumerated in section 273.061, subdivision
1.87 or 8.
1.9EFFECTIVE DATE.This section is effective the day following final enactment
1.10for testimony offered and opinions or reports prepared in cases or proceedings that have
1.11not been finally resolved.

1.12    Sec. 2. Minnesota Statutes 2008, section 270.41, subdivision 5, is amended to read:
1.13    Subd. 5. Prohibited activity. A licensed assessor or other person employed by an
1.14assessment jurisdiction or contracting with an assessment jurisdiction for the purpose
1.15of valuing or classifying property for property tax purposes is prohibited from making
1.16appraisals or analyses, accepting an appraisal assignment, or preparing an appraisal report
1.17as defined in section 82B.02, subdivisions 2 to 5, on any property within the assessment
1.18jurisdiction where the individual is employed or performing the duties of the assessor
1.19under contract. Violation of this prohibition shall result in immediate revocation of the
1.20individual's license to assess property for property tax purposes. This prohibition must
1.21not be construed to prohibit an individual from carrying out any duties required for the
1.22proper assessment of property for property tax purposes or performing duties enumerated
1.23in section 273.061, subdivision 7 or 8. If a formal resolution has been adopted by the
1.24governing body of a governmental unit, which specifies the purposes for which such
1.25work will be done, this prohibition does not apply to appraisal activities undertaken on
2.1behalf of and at the request of the governmental unit that has employed or contracted with
2.2the individual. The resolution may only allow appraisal activities which are related to
2.3condemnations, right-of-way acquisitions, or special assessments.
2.4EFFECTIVE DATE.This section is effective the day following final enactment
2.5for testimony offered and opinions or reports prepared in cases or proceedings that have
2.6not been finally resolved.

2.7    Sec. 3. Minnesota Statutes 2008, section 273.061, subdivision 7, is amended to read:
2.8    Subd. 7. Division of duties between local and county assessor. The duty of the
2.9duly appointed local assessor shall be to view and appraise the value of all property as
2.10provided by law, but all the book work shall be done by the county assessor, or the
2.11assessor's assistants, and the value of all property subject to assessment and taxation
2.12shall be determined by the county assessor, except as otherwise hereinafter provided. If
2.13directed by the county assessor, the local assessor shall perform the duties enumerated
2.14in subdivision 8, paragraph (16).

2.15    Sec. 4. Minnesota Statutes 2008, section 273.061, subdivision 8, is amended to read:
2.16    Subd. 8. Powers and duties. The county assessor shall have the following powers
2.17and duties:
2.18(1) To call upon and confer with the township and city assessors in the county, and
2.19advise and give them the necessary instructions and directions as to their duties under
2.20the laws of this state, to the end that a uniform assessment of all real property in the
2.21county will be attained.
2.22(2) To assist and instruct the local assessors in the preparation and proper use of land
2.23maps and record cards, in the property classification of real and personal property, and in
2.24the determination of proper standards of value.
2.25(3) To keep the local assessors in the county advised of all changes in assessment
2.26laws and all instructions which the assessor receives from the commissioner of revenue
2.27relating to their duties.
2.28(4) To have authority to require the attendance of groups of local assessors at
2.29sectional meetings called by the assessor for the purpose of giving them further assistance
2.30and instruction as to their duties.
2.31(5) To immediately commence the preparation of a large scale topographical land
2.32map of the county, in such form as may be prescribed by the commissioner of revenue,
2.33showing thereon the location of all railroads, highways and roads, bridges, rivers and
2.34lakes, swamp areas, wooded tracts, stony ridges and other features which might affect
3.1the value of the land. Appropriate symbols shall be used to indicate the best, the fair, and
3.2the poor land of the county. For use in connection with the topographical land map,
3.3the assessor shall prepare and keep available in the assessor's office tables showing fair
3.4average minimum and maximum market values per acre of cultivated, meadow, pasture,
3.5cutover, timber and waste lands of each township. The assessor shall keep the map and
3.6tables available in the office for the guidance of town assessors, boards of review, and
3.7the county board of equalization.
3.8(6) To also prepare and keep available in the office for the guidance of town
3.9assessors, boards of review and the county board of equalization, a land valuation map
3.10of the county, in such form as may be prescribed by the commissioner of revenue. This
3.11map, which shall include the bordering tier of townships of each county adjoining, shall
3.12show the average market value per acre, both with and without improvements, as finally
3.13equalized in the last assessment of real estate, of all land in each town or unorganized
3.14township which lies outside the corporate limits of cities.
3.15(7) To regularly examine all conveyances of land outside the corporate limits of
3.16cities of the first and second class, filed with the county recorder of the county, and keep a
3.17file, by descriptions, of the considerations shown thereon. From the information obtained
3.18by comparing the considerations shown with the market values assessed, the assessor
3.19shall make recommendations to the county board of equalization of necessary changes in
3.20individual assessments or aggregate valuations.
3.21(8) To become familiar with the values of the different items of personal property
3.22so as to be in a position when called upon to advise the boards of review and the county
3.23board of equalization concerning property, market values thereof.
3.24(9) While the county board of equalization is in session, to give it every possible
3.25assistance to enable it to perform its duties. The assessor shall furnish the board with all
3.26necessary charts, tables, comparisons, and data which it requires in its deliberations, and
3.27shall make whatever investigations the board may desire.
3.28(10) At the request of either the board of county commissioners or the commissioner
3.29of revenue, to investigate applications for reductions of valuation and abatements and
3.30settlements of taxes, examine the real or personal property involved, and submit written
3.31reports and recommendations with respect to the applications, in such form as may be
3.32prescribed by the board of county commissioners and commissioner of revenue.
3.33(11) To make diligent search each year for real and personal property which has been
3.34omitted from assessment in the county, and report all such omissions to the county auditor.
3.35(12) To regularly confer with county assessors in all adjacent counties about the
3.36assessment of property in order to uniformly assess and equalize the value of similar
4.1properties and classes of property located in adjacent counties. The conference shall
4.2emphasize the assessment of agricultural and commercial and industrial property or other
4.3properties that may have an inadequate number of sales in a single county.
4.4(13) To render such other services pertaining to the assessment of real and personal
4.5property in the county as are not inconsistent with the duties set forth in this section, and as
4.6may be required by the board of county commissioners or by the commissioner of revenue.
4.7(14) To maintain a record, in conjunction with other county offices, of all transfers of
4.8property to assist in determining the proper classification of property, including but not
4.9limited to, transferring homestead property and name changes on homestead property.
4.10(15) To determine if a homestead application is required due to the transfer of
4.11homestead property or an owner's name change on homestead property.
4.12(16) To perform appraisals of property, review the original assessment and determine
4.13the accuracy of the original assessment, prepare an appraisal or appraisal report, and
4.14testify before any court or other body as an expert or otherwise on behalf of the assessor's
4.15jurisdiction with respect to properties in that jurisdiction.
4.16EFFECTIVE DATE.This section is effective the day following final enactment
4.17for testimony offered and opinions or reports prepared in cases or proceedings that have
4.18not been finally resolved."
4.19Delete the title and insert:
4.20"A bill for an act
4.21relating to taxation; specifying duties of assessors; amending Minnesota
4.22Statutes 2008, sections 82B.035, subdivision 2; 270.41, subdivision 5; 273.061,
4.23subdivisions 7, 8."