Minnesota § 272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED

Minnesota Statutes

§ 272.161 — DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED

Minnesota § 272.161

PartPROPERTY TAXES

Ch. 272TAXATION, GENERAL PROVISIONS

This text of Minnesota § 272.161 (DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 272.161 (2026).

Text

In the event the seller and the purchaser fail to file the agreement as prescribed by section272.16, the county auditor of any county may, before making a transfer of a specific part of any tract assessed, request the county assessor to determine the amount of net tax capacity to be transferred therewith. The net tax capacity so fixed shall be conclusive, except that either party to the division may appeal to the district court of the county in which the land is situated for a determination, made in the manner prescribed by Minnesota Statutes 1945, chapter 278.

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In the event the seller and the purchaser fail to file the agreement as prescribed by section272.16, the county auditor of any county may, before making a transfer of a specific part of any tract assessed, request the county assessor to determine the amount of net tax capacity to be transferred therewith. The net tax capacity so fixed shall be conclusive, except that either party to the division may appeal to the district court of the county in which the land is situated for a determination, made in the manner prescribed by Minnesota Statutes 1945, chapter 278.