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'�. DEPARTMEHT <br />� OF N€VENUE <br />Property Tax Information <br />Further information on property tax in Minnesota can be found on the Minnesota Department of Revenue's website at: <br />Property Tax Information I Minnesota Department of Revenue (state.mn.us) <br />Please advise anyone who needs more information regarding property taxes, appeals and special <br />programs to visit our website. <br />Note: This handbook is designed to provide information to city, town, and county boards orspecial boards serving as the Boards of <br />Appeal and Equalization. This handbook mentions local, city and county assessors. The specific responsibilities of the local, city and <br />county assessor may differ from one jurisdiction to the next. Not all jurisdictions have a local assessor. For example, counties with <br />a true county assessing system (all assessments are done by the county) will not have a local assessor. ln counties having a city of <br />the first class, the powers and duties of the county assessor within such city shall be performed by the duly appointed city <br />assessor. In all other cities having a population of 30,000 persons or more, according to the last federal census (except in counties <br />having a county assessor prior to January 1, 1967), the powers and duties of the county assessor within these cities will be <br />performed by a duly appointed city assessor. The county assessor will, however, retain the supervisory duties contained in M.S. <br />273.061, subdivision 8. For example, the county assessor may provide sales information for the local boards in the entire county, or <br />a city assessor may be responsible for providing the information for the local board in a city that has an appointed city assessor. lf <br />the board has questions about the division of assessor duties in the jurisdiction, please contact the county assessor forclarification. <br />�� <br />45 <br />