Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

273.03 REAL ESTATE; ASSESSMENT; METHOD.
    Subdivision 1. Assessment books. The county auditor shall annually provide the necessary
assessment books and blanks at the expense of the county, for and to correspond with each
assessment district. The auditor shall make out, in the real property assessment book, complete
lists of all lands or lots subject to taxation, showing the names of the owners, if known; and, if
unknown, so stated opposite each tract or lot, the number of acres, and the lots or parts of lots
or blocks, included in each description of property. The list of real property becoming subject
to assessment and taxation may be appended to the personal property assessment book. The
assessment books and blanks for real and personal property shall be in readiness for delivery to
the assessors on or before the first Monday in December of each year.
    Subd. 2. Election to use card ledger or electronic data system. Any county in this state
which employs a county assessor who maintains a unit card ledger system or similar system
of real estate and the market value and net tax capacities ascertained by the assessor affecting
such real estate, and which county has established an electronic data processing system or
similar system to perform the processing of assessment and tax accounting, may discontinue the
preparation of assessment books as provided in subdivision 1. The election to discontinue the
preparation of assessment books as defined in subdivision 1 shall be made by the county auditor.
    Subd. 3. Applicability of other laws. All laws or parts of laws, now or hereafter effective,
not inconsistent with this section and sections 273.17, 275.28, and 276.01, as amended, shall
continue in full force and effect.
History: (1986) 1905 c 86; 1913 c 503; 1917 c 297; 1921 c 86; 1947 c 331 s 1; 1963 c
781 s 1; 1965 c 624 s 2; 1969 c 709 s 2; 1973 c 582 s 3; 1975 c 339 s 8; 1975 c 437 art 8 s 3;
1980 c 423 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1993 c 375 art 3 s
11; 2006 c 212 art 3 s 23