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274.04 Assessor's return to auditor.

Subdivision 1. Assessment books; affidavits. The assessor shall foot each column in the assessment books, and make in each book, under proper headings, a tabular statement showing the footings of the several columns on each page. The assessor shall also foot the total amounts of the columns under the headings. On or before the first Monday of May, the assessor shall return the assessment books to the county auditor and deliver the lists and statements of persons assessed. The return must be verified by affidavit, substantially in the following form:

"State of Minnesota ) ) ss. County of ................... )

I, .........., assessor of .........., solemnly swear that the book to which this is attached contains a correct and full list of real property (or personal property, as the case may be) subject to taxation in .........., and that the market value and the net tax capacity in the proper column, opposite the descriptions of property, is in each case the market and the net tax capacity of the property, to the best of my knowledge and belief (where the assessment has been corrected by the town board, "except as corrected by the town board"), and that the footings of the several columns in the book, and the tabular statement returned with it, are correct.

.............................

Assessor.

Signed and sworn to before me this .......... day of .........., .......

.............................

Auditor of .......... County."

The auditor shall preserve the records.

Subd. 2. Summary; affidavit. In counties where the county auditor has elected to keep records under section 273.03, subdivision 2, the county assessor shall prepare summaries of the total amount of market valuations and net tax capacities by subdivisions of government within the county as of January 2 of each year. The summary must be in the form required by the commissioner of revenue. The summary must be submitted on or before the fourth Monday of June and must be verified by the assessor's affidavit, substantially in the following form:

"State of Minnesota ) ) ss. County of ................... )

I, .........., assessor of .........., solemnly swear that the summary attached to this affidavit contains a correct and full statement of market valuations and net tax capacities of real estate for the year .......

..............................

Assessor.

Signed and sworn to before me this .......... day of .........., .......

........................................

Auditor of ........... County."

A copy of the summary must be certified by the county assessor and promptly forwarded to the commissioner of revenue.

HIST: (2037) RL s 850; 1945 c 146 s 1; 1963 c 781 s 3; 1971 c 564 s 7; 1973 c 582 s 3; 1975 c 339 s 8; 1986 c 444; 1987 c 229 art 4 s 1; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1998 c 254 art 1 s 107

Official Publication of the State of Minnesota
Revisor of Statutes