Land Services Department
As of January 1st, 2017, the Assessor and the Planning and Zoning offices have combined to become the Morrison County Land Services Department. The head of the Land Services Department is Amy Kowalzek and she oversees both the Assessor and Planning and Zoning Offices.
The County Assessor directs the assessment, valuation and classification of all taxable or exempt, real and personal property. She provides training and advice in appraising laws and practices to appraisers, meets with taxpayer groups, officials, individuals, and attorneys to discuss assessment practices and problems. She coordinates with other department managers on shared responsibilities; evaluates departmental program progress and makes reports thereon.
The County Assessor directs studies to determine building cost changes, market trends and assessment level inequities and appears before the County and State Boards of Equalization to testify for assessment level hearings. She also testifies at legislative hearings relating to assessment laws and in court on most complex assessment cases.
And finally, the County Assessor directs the hiring, training and supervision of staff and subordinate appraisers, and allocation of office responsibilities.
The Assessor’s responsibility is with market value and classification, NOT TAXES. The Assessor does not: