After making an annual determination of the equalized fair market value of the operating property of each company in each of the respective counties, and in the taxing districts therein, the commissioner shall certify the equalized fair market value to the county assessor on or before June 30. The equalized fair market value of the operating property of the railroad company in the county and the taxing districts therein is the value on which taxes must be levied and collected in the same manner as on the commercial and industrial property of such county and the taxing districts therein. If the commissioner determines that the equalized fair market value certified on or before June 30 is in error, the commissioner may issue a corrected certification on or before August 31. The commissioner may correct errors that are merely clerical in nature until December 31.
1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 1987 c 268 art 7 s 24; 1Sp1989 c 1 art 9 s 16; 2011 c 112 art 3 s 1; 2014 c 308 art 10 s 1
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270 — Various Taxes And State Boards
Section 270.071 — Definitions.
Section 270.072 — Taxation And Assessment Of Flight Property.
Section 270.0735 — Examination; Investigations; Subpoenas.
Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax.
Section 270.077 — Taxes Credited To State Airports Fund.
Section 270.078 — Not To Conflict With Federal Law.
Section 270.079 — Reciprocal Arrangement With Other States.
Section 270.11 — Powers; Meetings.
Section 270.12 — State Board Of Equalization; Duties.
Section 270.41 — Board Of Assessors.
Section 270.44 — Licensing And Grading Report Fees.
Section 270.45 — Disposition Of Fees And Fines.
Section 270.455 — Refunds Of Fees.
Section 270.46 — Training Courses; Regulation.
Section 270.48 — Licensure Of Qualified Persons.
Section 270.50 — Employment Of Licensed Assessors.
Section 270.81 — Taxation And Assessment Of Railroad Company Property.
Section 270.82 — Reports Of Railroad Companies.
Section 270.83 — Examinations And Investigations.
Section 270.84 — Annual Valuation Of Operating Property.
Section 270.86 — Apportionment And Equalization Of Valuation.
Section 270.87 — Certification To County Assessors.
Section 270.91 — Contamination Tax.
Section 270.93 — Tax Base; Contamination Value.
Section 270.95 — Payment; Administration.