Minnesota § 273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS

Minnesota Statutes

§ 273.38 — PERCENTAGE OF ASSESSMENTS; EXCEPTIONS

Minnesota § 273.38

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.38 (PERCENTAGE OF ASSESSMENTS; EXCEPTIONS) 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. § 273.38 (2026).

Text

The distribution systems, not including substations, or transmission or generation equipment, of cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and supplemental thereto, and engaged in the electrical heat, light and power business, upon a mutual, nonprofit and cooperative plan, shall be assessed and taxed as provided in sections273.40and273.41.

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The distribution systems, not including substations, or transmission or generation equipment, of cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and supplemental thereto, and engaged in the electrical heat, light and power business, upon a mutual, nonprofit and cooperative plan, shall be assessed and taxed as provided in sections273.40and273.41.

Legislative History

(2012-2)1925 c 306 s 2;1939 c 321 s 2;1949 c 554 s 2;1971 c 427 s 20;1973 c 582 s 3;1974 c 47 s 1;1Sp1985 c 14 art 4 s 69;1987 c 268 art 6 s 34;1Sp2025 c 13 art 2 s 9