(1) The legislature by statute may vest cities and towns with the power to make their own property assessments for the purpose of determining the base for tax levies and bond issues, and also provide that any city may contract with the county assessor to make such assessments for the city.(2) The legislature may empower cities and towns to authorize their legislative bodies to serve as the equalization board in regard to property assessments made for city purposes, such equalization board to replace the county equalization board which now so functions for cities and other taxing units.
AGO 1961 NO. 14 > Feb 23 1961
TAXATION ‑- LEGISLATURE ‑- AUTHORITY TO VEST CITIES AND TOWNS WITH ASSESSMENT POWER AND THEIR LEGISLATIVE BODIES TO SERVE AS EQUALIZATION BOARDS