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273.1106 Report to legislature; limited market value; valuation exclusion.

By March 1 of each year, the commissioner of revenue shall make a report to the legislature on the use of limited market value under section 273.11, subdivision 1a, and the valuation exclusion under section 273.11, subdivision 16. For the limited market value provision, the report shall include the total value excluded from taxation by type of property for each city and town. For the valuation exclusion provision, the report shall include the total market value excluded from taxation for each city and town, as well as a breakdown of the excluded improvement amounts by age and value of the property being improved and the amount of the qualifying improvement. The county assessors shall provide the information necessary for the commissioner to compile the report in a manner prescribed by the commissioner.

HIST: 1993 c 375 art 5 s 42; 2002 c 377 art 10 s 30; 2003 c 2 art 1 s 30

Official Publication of the State of Minnesota
Revisor of Statutes