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274.17 RECORD; ABSTRACT TO COUNTY AUDITORS.
The secretary shall keep a record of the proceedings of the county board of equalization.
The record must be published in the annual report of the commissioner of finance. Upon final
adjournment the secretary shall send each county auditor an abstract of the proceedings,
specifying: (1) the percent added to or deducted from the valuation of the real property of each
of the towns and cities, and of the real property not in towns or cities, in case an equal percent
has not been added to or deducted from each; (2) the percent added to or deducted from the
classes of personal property in each of the towns and cities; and (3) the amounts added to the
assessments of individuals, firms, or corporations.
The county auditor shall add to or deduct from each tract or lot of real property in the county
the required percent on the valuation of the property after equalization by the county board,
rounding the value of each separate tract or lot to the nearest dollar. The county auditor shall also
add to or deduct from the classes of personal property in the county the required percent on the
valuation of the property after equalization by the county board, rounding the value of each
separate class of personal property to the nearest dollar. The county auditor shall also add to
the assessments of individuals, firms, and corporations after equalization by the county board,
the required amounts.
History: (2053) RL s 864; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1987 c
229 art 4 s 1

Official Publication of the State of Minnesota
Revisor of Statutes