The county assessor or, in Ramsey County, the official designated by the board of county commissioners shall calculate the changes of the assessment lists determined by the county board of equalization, and make corrections accordingly, in the real or personal lists, or both, and shall make duplicates of them. One must be filed in the assessor's office, and one must be forwarded to the commissioner of revenue as provided in section 270C.89.
(2052) RL s 862; 1949 c 543 s 5; 1955 c 71 s 1; 1971 c 25 s 56; 1971 c 564 s 10; 1973 c 582 s 3; 1978 c 743 s 11; 1986 c 444; 1987 c 229 art 4 s 1; 1987 c 268 art 7 s 39; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 18 s 15
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.