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The county auditor shall carefully examine the assessment books. If any property has been
omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission.
Upon notification, the assessor shall immediately determine the value of the omitted property and
correct the original return. If the assessor does not perform, the auditor shall determine the value
of the property and make the necessary corrections.
History: (2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1

Official Publication of the State of Minnesota
Revisor of Statutes