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Minnesota Legislature

Office of the Revisor of Statutes

The assessments recorded by the county assessor and the county auditor under sections
273.124, subdivision 9; 274.16; 274.17; or other law for real and personal property are final on
July 1 of the assessment year, except for property added to the assessment rolls under section
272.02, subdivision 38, or deleted because of tax forfeiture pursuant to chapter 281. No changes
in value may be made after July 1 of the assessment year, except for corrections permitted in
sections 273.01 and 274.01.
History: 1Sp1989 c 1 art 9 s 30; 1990 c 480 art 7 s 16