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Subd. 3. LOCAL BOARD DUTIES TRANSFERRED TO COUNTY. The tow~ board <br />of an'~' town or the ,governin~ body of any home rule charter or statutory el.tv may tr _ansfer i? <br />~;~'~-~ ~.d duties 'under subdi$i~ion 1 to the county board~ and no longer pe.rfo.~n .the <br />~n~'~i'o~n ~'~% ]~eal ~o~d. Befor. ~e W~m board or'the' go~erning_5od~v of a city ~m~slers thc <br />powers and duties to the county bom'd~ the town board or city's gove. rr~ing body shall giye <br />public notice of the meeting at which the proposal for transfer is to be considered. The public <br />notice s~_.l! follow the procedure c0n~ned in section 471'.705. subdivision lc~ vara~aph (b). <br />A transfer of duties as permitted under th~s subdivision must be communicated to the county <br />assessor, in ~'riting: before D,ecember 1 of any year to be effective for the following year~ <br />~ss~s~ment. This transfer of duties to the county may either be penaanent or for a speci.fi_ec. <br />number of years, pr6vided, that the transfer e-~__not be fo~' less tl~an tkree years. Its length <br />must be stated in ~ndting. A tov~ o~ city' may renew itz option to transfer. The option to <br />tra~.~fer dhties under this subdivision is only available to a town or city whose ~oes.~rnent i~ <br />done by the county. <br /> <br /> <br />