2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
273.48 WHERE LISTED IN CASE OF DOUBT.
In case of doubt as to the proper place of listing personal property, or where it cannot be
listed as in this chapter provided, if between places in the same county, the place for listing and
assessing shall be determined by the county board of equalization; and, if between different
counties, or places in different counties, by the commissioner of revenue; and when determined in
either case shall be as binding as if fixed hereby.
History: (2018) RL s 834; 1911 c 223 s 1; 1973 c 582 s 3
In case of doubt as to the proper place of listing personal property, or where it cannot be
listed as in this chapter provided, if between places in the same county, the place for listing and
assessing shall be determined by the county board of equalization; and, if between different
counties, or places in different counties, by the commissioner of revenue; and when determined in
either case shall be as binding as if fixed hereby.
History: (2018) RL s 834; 1911 c 223 s 1; 1973 c 582 s 3
Official Publication of the State of Minnesota
Revisor of Statutes