2002 Minnesota Statutes

     273.1106 Report to legislature; limited market value; 
  valuation exclusion. 

    By March 1 of each year, the commissioner of revenue shall 
 make a report to the legislature on the use of limited market 
 value under section 273.13, subdivision 1a, and the valuation 
 exclusion under section 273.13, subdivision 16.  For the limited 
 market value provision, the report shall include the total value 
 excluded from taxation by type of property for each city and 
 town.  For the valuation exclusion provision, the report shall 
 include the total market value excluded from taxation for each 
 city and town, as well as a breakdown of the excluded 
 improvement amounts by age and value of the property being 
 improved and the amount of the qualifying improvement.  The 
 county assessors shall provide the information necessary for the 
 commissioner to compile the report in a manner prescribed by the 
 commissioner. 

    HIST: 1993 c 375 art 5 s 42; 2002 c 377 art 10 s 30