Minnesota Statutes
§ 273.1232 — TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS
Minnesota § 273.1232
This text of Minnesota § 273.1232 (TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS) 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. § 273.1232 (2026).
Text
Subdivision 1.Reassessments required.
For the purposes of sections273.1231to273.1235, the county assessor must reassess all damaged property in a disaster or emergency area, except that the commissioner of revenue shall reassess all property for which an application is submitted to the commissioner under section273.1233or273.1235. As soon as practical, the assessor or commissioner of revenue must report the reassessed value to the county auditor.
Subd. 2.Local tax rates.
Except as otherwise required by law, the county auditor must compute local tax rates for taxes payable in the year following the year in which the damage occurred using the values established for the January 2 assessment.
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Legislative History
1Sp2007 c 2 art 3 s 7;2008 c 366 art 15 s 6
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 § 273.1232, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/273/273.1232.