Minnesota Statutes
§ 273.08 — ASSESSOR'S DUTIES
Minnesota § 273.08
This text of Minnesota § 273.08 (ASSESSOR'S DUTIES) 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. § 273.08 (2026).
Text
The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into the records in the manner prescribed by the county assessor.
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Legislative History
(1990)RL s 808;1945 c 481 s 1;1963 c 799 s 2;1965 c 624 s 4;Ex1967 c 32 art 8 s 7;1975 c 437 art 8 s 9;1984 c 593 s 14;2003 c 127 art 2 s 11;1Sp2017 c 1 art 15 s 15
Nearby Sections
15
§ 273.01
LISTING AND ASSESSMENT, TIME§ 273.02
OMITTED PROPERTY§ 273.03
REAL ESTATE; ASSESSMENT; METHOD§ 273.032
MARKET VALUE DEFINITION§ 273.051
CITY ASSESSORS, TERM§ 273.052
APPOINTMENT; APPLICATION§ 273.053
ASSESSMENT; EXPENSES§ 273.054
DUTIES AND POWERS OF ASSESSOR§ 273.06
DEPUTY ASSESSORSCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 273.08, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/273.08.