The county auditor shall carefully examine the assessment books. If any property has been omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission. Upon notification, the assessor shall immediately determine the value of the omitted property and correct the original return. If the assessor does not perform, the auditor shall determine the value of the property and make the necessary corrections.
(2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 274 — Assessments; Review, Correction, Equalization
Section 274.01 — Board Of Appeal And Equalization.
Section 274.014 — Local Boards; Appeals And Equalization Course And Meeting Requirements.
Section 274.03 — Notice Of Meeting.
Section 274.07 — List By Person Sick Or Absent.
Section 274.08 — Correction Of Books.
Section 274.09 — Correction Of False Lists And Returns.
Section 274.10 — Property Omitted Or Undervalued.
Section 274.11 — Taxes A Lien On Property In Examiner's List.
Section 274.12 — Duties Of Auditor And Assessors.
Section 274.13 — County Board Of Appeal And Equalization.
Section 274.135 — County Boards; Appeals And Equalization Course And Meeting Requirements.
Section 274.14 — Length Of Session; Record.
Section 274.16 — Corrected Lists.
Section 274.17 — Record; Abstract To County Auditors.
Section 274.175 — Values Finalized.
Section 274.18 — Abstract Of Realty Assessment Roll To Town Clerks.