1.1    .................... moves to amend H.F. No. 4020 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2006, section 273.03, is amended by adding a
1.4subdivision to read:
1.5    Subd. 4. Rotation of assessment duties. To the extent practicable, in any county or
1.6local assessor's office that has more than one assessor or employee who determines the
1.7valuation of property, the determination of the value of each parcel of property must be
1.8assigned to different assessors or employees every five years.

1.9    Sec. 2. Minnesota Statutes 2006, section 273.121, as amended by Laws 2008, chapter
1.10154, article 13, section 28, is amended to read:
1.11273.121 VALUATION OF REAL PROPERTY, NOTICE.
1.12    Subdivision 1. Notice. Any county assessor or city assessor having the powers of a
1.13county assessor, valuing or classifying taxable real property shall in each year notify those
1.14persons whose property is to be included on the assessment roll that year if the person's
1.15address is known to the assessor, otherwise the occupant of the property. The notice shall
1.16be in writing and shall be sent by ordinary mail at least ten days before the meeting of
1.17the local board of appeal and equalization under section 274.01 or the review process
1.18established under section 274.13, subdivision 1c. Upon written request by the owner of the
1.19property, the assessor may send the notice in electronic form or by electronic mail instead
1.20of on paper or by ordinary mail. It shall contain: (1) the market value for the current and
1.21prior assessment, (2) the limited market value under section 273.11, subdivision 1a, for
1.22the current and prior assessment, (3) the qualifying amount of any improvements under
1.23section 273.11, subdivision 16, for the current assessment, (4) the market value subject
1.24to taxation after subtracting the amount of any qualifying improvements for the current
1.25assessment, (5) the classification of the property for the current and prior assessment,
1.26(6) a note that if the property is homestead and at least 45 years old, improvements
2.1made to the property may be eligible for a valuation exclusion under section 273.11,
2.2subdivision 16 , (7) the assessor's office address, and (8) the dates, places, and times set for
2.3the meetings of the local board of appeal and equalization, the review process established
2.4under section 274.13, subdivision 1c, and the county board of appeal and equalization.
2.5The commissioner of revenue shall specify the form of the notice. The assessor shall
2.6attach to the assessment roll a statement that the notices required by this section have been
2.7mailed. Any assessor who is not provided sufficient funds from the assessor's governing
2.8body to provide such notices, may make application to the commissioner of revenue
2.9to finance such notices. The commissioner of revenue shall conduct an investigation
2.10and, if satisfied that the assessor does not have the necessary funds, issue a certification
2.11to the commissioner of finance of the amount necessary to provide such notices. The
2.12commissioner of finance shall issue a warrant for such amount and shall deduct such
2.13amount from any state payment to such county or municipality. The necessary funds to
2.14make such payments are hereby appropriated. Failure to receive the notice shall in no way
2.15affect the validity of the assessment, the resulting tax, the procedures of any board of
2.16review or equalization, or the enforcement of delinquent taxes by statutory means.
2.17    Subd. 2. Availability of data. The notice must provide information regarding the
2.18availability of data used by the assessor to determine the value of property, including the
2.19location where the information is available and the times when those locations are open to
2.20the public. Upon request, data used by the assessor to determine the value of property
2.21must be made available to the public after normal business hours on a limited basis.

2.22    Sec. 3. Minnesota Statutes 2006, section 274.14, is amended to read:
2.23274.14 LENGTH OF SESSION; RECORD.
2.24    The board may meet on any ten consecutive meeting days in June, after the second
2.25Friday in June. The actual meeting dates must be contained on the valuation notices
2.26mailed to each property owner in the county as provided in section 273.121. For this
2.27purpose, "meeting days" is defined as any day of the week excluding Saturday and Sunday.
2.28At the board's discretion, "meeting days" may include Saturday. If the board does not hold
2.29a Saturday meeting, at least one of the meeting days must include a meeting that does not
2.30end before 7:00 P.M. In larger geographic counties, if at all possible, the board should
2.31provide more than one meeting that does not end before 7:00 P.M. to allow property
2.32owners easier access to those meetings. No action taken by the county board of review
2.33after June 30 is valid, except for corrections permitted in sections 273.01 and 274.01. The
2.34county auditor shall keep an accurate record of the proceedings and orders of the board.
2.35The record must be published like other proceedings of county commissioners. A copy of
3.1the published record must be sent to the commissioner of revenue, with the abstract of
3.2assessment required by section 274.16."
3.3Amend the title accordingly