1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 273.68 FAILURE TO OBTAIN LIST.
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273.68 FAILURE TO OBTAIN LIST. In case of failure to obtain a statement of personal property, the assessor shall ascertain the amount and value of such property, and assess the same at such amount as the assessor believes to be the market value thereof. When requested, the assess…
Minn. Stat. § 273.88 EQUALIZATION OF PUBLIC UTILITY STRUCTURES.
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273.88 EQUALIZATION OF PUBLIC UTILITY STRUCTURES. After making the apportionment provided in Minnesota Rules, part 8100.0600, the commissioner must equalize the values of the operating structures to the level accepted by the State Board of Equalization if the appropriate sales ra…