2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
270.87 CERTIFICATION TO COUNTY ASSESSORS.
After making an annual determination of the equalized fair market value of the operating
property of each company in each of the respective counties, and in the taxing districts therein,
the commissioner shall certify the equalized fair market value to the county assessor on or before
June 30. The equalized fair market value of the operating property of the railroad company
in the county and the taxing districts therein is the value on which taxes must be levied and
collected in the same manner as on the commercial and industrial property of such county and
the taxing districts therein.
History: 1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 1987 c 268 art 7 s 24;
1Sp1989 c 1 art 9 s 16
After making an annual determination of the equalized fair market value of the operating
property of each company in each of the respective counties, and in the taxing districts therein,
the commissioner shall certify the equalized fair market value to the county assessor on or before
June 30. The equalized fair market value of the operating property of the railroad company
in the county and the taxing districts therein is the value on which taxes must be levied and
collected in the same manner as on the commercial and industrial property of such county and
the taxing districts therein.
History: 1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 1987 c 268 art 7 s 24;
1Sp1989 c 1 art 9 s 16
Official Publication of the State of Minnesota
Revisor of Statutes