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Minnesota Legislature

Office of the Revisor of Statutes

273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.
When the assessor shall be of opinion that the person listing property for that person, or for
any other person, company, or corporation, has not made a full, fair, and complete list thereof, the
assessor may examine such person, under oath, in regard to the amount of the property required
to be listed; and, if such person shall refuse to make full discovery under oath, the assessor
may list the property of such person, or the person's principal, according to the assessor's best
judgment and information.
History: (2030) RL s 843; 1986 c 444