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Minnesota Legislature

Office of the Revisor of Statutes

273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.
    Subdivision 1. Reassessments required. For the purposes of sections 273.1231 to 273.1235,
the county assessor must reassess all damaged property in a disaster or emergency area, and the
county assessor or the commissioner of revenue as appropriate shall reassess all property for
which an application is submitted under section 273.1233 or 273.1235.
    Subd. 2. Local tax rates. Except as otherwise required by law, the county auditor must
compute local tax rates for taxes payable in the year following the year in which the damage
occurred using the values established for the January 2 assessment.
History: 1Sp2007 c 2 art 3 s 7