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    Subdivision 1. Listing and assessment where situated. Personal property of electric light
and power companies, and other individuals and partnerships supplying electric light and power,
having a fixed situs outside of the corporate limits of cities shall be listed and assessed in the
district where situated, except as otherwise provided.
    Subd. 2. Listing and assessment by commissioner. Transmission lines of less than 69 kv,
transmission lines of 69 kv and above located in an unorganized township, and distribution
lines, and equipment attached thereto, having a fixed situs outside the corporate limits of cities
except distribution lines taxed as provided in sections 273.40 and 273.41, shall be listed with and
assessed by the commissioner of revenue in the county where situated. The commissioner shall
assess such property at the percentage of market value fixed by law; and, on or before June 30,
shall certify to the auditor of each county in which such property is located the amount of the
assessment made against each company and person owning such property.
    Subd. 3.[Repealed, 2005 c 151 art 5 s 46]
History: (2012-1) 1925 c 306 s 1; 1939 c 321 s 1; 1949 c 554 s 1; 1971 c 427 s 19; 1973 c
123 art 5 s 7; 1973 c 582 s 3; 1980 c 607 art 10 s 2; 1987 c 268 art 6 s 33; art 7 s 36; 1988 c 719
art 5 s 28; 1Sp1989 c 1 art 9 s 27; 1995 c 264 art 3 s 12; 2000 c 490 art 5 s 15

Official Publication of the State of Minnesota
Revisor of Statutes