Minnesota Statutes
§ 274.08 — CORRECTION OF BOOKS
Minnesota § 274.08
This text of Minnesota § 274.08 (CORRECTION OF BOOKS) 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. § 274.08 (2026).
Text
The county auditor shall carefully examine the assessment books. If any property has been omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission. Upon notification, the assessor shall immediately determine the value of the omitted property and correct the original return. If the assessor does not perform, the auditor shall determine the value of the property and make the necessary corrections.
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Legislative History
(2042)RL s 852;1986 c 444;1987 c 229 art 4 s 1
Nearby Sections
15
§ 274.01
BOARD OF APPEAL AND EQUALIZATION§ 274.03
NOTICE OF MEETING§ 274.07
LIST BY PERSON SICK OR ABSENT§ 274.08
CORRECTION OF BOOKS§ 274.10
PROPERTY OMITTED OR UNDERVALUED§ 274.12
DUTIES OF AUDITOR AND ASSESSORS§ 274.14
LENGTH OF SESSION; RECORD§ 274.16
CORRECTED LISTS§ 274.175
VALUES FINALIZEDCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 274.08, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/274.08.