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Minnesota Legislature

Office of the Revisor of Statutes

273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.
The distribution lines and the attachments and appurtenances thereto of cooperative
associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory
thereof and supplemental thereto, and engaged in the electrical heat, light and power business,
upon a mutual, nonprofit and cooperative plan, shall be assessed and taxed as provided in sections
273.40 and 273.41.
History: (2012-2) 1925 c 306 s 2; 1939 c 321 s 2; 1949 c 554 s 2; 1971 c 427 s 20; 1973 c
582 s 3; 1974 c 47 s 1; 1Sp1985 c 14 art 4 s 69; 1987 c 268 art 6 s 34