Minnesota § 273.48 WHERE LISTED IN CASE OF DOUBT

Minnesota Statutes

§ 273.48 — WHERE LISTED IN CASE OF DOUBT

Minnesota § 273.48

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.48 (WHERE LISTED IN CASE OF DOUBT) 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. § 273.48 (2026).

Text

In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and, if between different counties, or places in different counties, by the commissioner of revenue; and when determined in either case shall be as binding as if fixed hereby.

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In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and, if between different counties, or places in different counties, by the commissioner of revenue; and when determined in either case shall be as binding as if fixed hereby.