The commissioner of revenue may require additional information to be included on the Certificate of Real Estate Value as is necessary for the preparation of the annual assessment/sales ratio study. The additional information must be consistent with the most recent Standard on Assessment Ratio Studies published by the assessment standards committee of the International Association of Assessing Officers and specific procedures published in the State Register by the Commissioner of Revenue pursuant to Minnesota Statutes, section 273.1325, subdivision 2.
27 SR 1603; L 2005 c 151 art 1 s 114; L 2013 c 143 art 14 s 110
July 31, 2013
Official Publication of the State of Minnesota
Revisor of Statutes