The assessments recorded by the county assessor and the county auditor under sections 273.124, subdivision 9; 274.16; 274.17; or other law for real and personal property are final on July 1 of the assessment year, except for property added to the assessment rolls under section 272.02, subdivision 38, and assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711 or deleted because of tax forfeiture pursuant to chapter 281. No changes in value may be made after July 1 of the assessment year, except for corrections permitted in sections 273.01 and 274.01, or assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711.
1Sp1989 c 1 art 9 s 30; 1990 c 480 art 7 s 16; 2009 c 88 art 10 s 14; 2011 c 112 art 3 s 8
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.