2006 Minnesota Statutes

273.121 VALUATION OF REAL PROPERTY, NOTICE.
Any county assessor or city assessor having the powers of a county assessor, valuing or
classifying taxable real property shall in each year notify those persons whose property is to be
included on the assessment roll that year if the person's address is known to the assessor, otherwise
the occupant of the property. The notice shall be in writing and shall be sent by ordinary mail
at least ten days before the meeting of the local board of appeal and equalization under section
274.01 or the review process established under section 274.13, subdivision 1c. It shall contain: (1)
the market value for the current and prior assessment, (2) the limited market value under section
273.11, subdivision 1a, for the current and prior assessment, (3) the qualifying amount of any
improvements under section 273.11, subdivision 16, for the current assessment, (4) the market
value subject to taxation after subtracting the amount of any qualifying improvements for the
current assessment, (5) the classification of the property for the current and prior assessment, (6)
a note that if the property is homestead and at least 45 years old, improvements made to the
property may be eligible for a valuation exclusion under section 273.11, subdivision 16, (7) the
assessor's office address, and (8) the dates, places, and times set for the meetings of the local board
of appeal and equalization, the review process established under section 274.13, subdivision 1c,
and the county board of appeal and equalization. The commissioner of revenue shall specify the
form of the notice. The assessor shall attach to the assessment roll a statement that the notices
required by this section have been mailed. Any assessor who is not provided sufficient funds from
the assessor's governing body to provide such notices, may make application to the commissioner
of revenue to finance such notices. The commissioner of revenue shall conduct an investigation
and, if satisfied that the assessor does not have the necessary funds, issue a certification to the
commissioner of finance of the amount necessary to provide such notices. The commissioner
of finance shall issue a warrant for such amount and shall deduct such amount from any state
payment to such county or municipality. The necessary funds to make such payments are hereby
appropriated. Failure to receive the notice shall in no way affect the validity of the assessment,
the resulting tax, the procedures of any board of review or equalization, or the enforcement of
delinquent taxes by statutory means.
History: Ex1971 c 31 art 23 s 2; 1973 c 492 s 14; 1974 c 363 s 1; 1975 c 437 art 8 s 7; 1980
c 437 s 3; 1982 c 523 art 23 s 1; 1Sp1985 c 14 art 4 s 41; 1986 c 444; 1988 c 719 art 6 s 8; 1993
c 375 art 5 s 16; 1995 c 1 s 3; 1997 c 231 art 2 s 17; 1Sp2001 c 5 art 7 s 20; 2002 c 377 art 10 s 5