1997 Minnesota Statutes

     273.121 Valuation of real property, notice. 

    Any county assessor or city assessor having the powers of a 
 county assessor, valuing or classifying taxable real property 
 shall in each year notify those persons whose property is to be 
 assessed or reclassified that year if the person's address is 
 known to the assessor, otherwise the occupant of the property.  
 The notice shall be in writing and shall be sent by ordinary 
 mail at least ten days before the meeting of the local board of 
 review or equalization under section 274.01 or the review 
 process established under section 274.13, subdivision 1c.  It 
 shall contain:  (1) the market value, (2) the limited market 
 value under section 273.11, subdivision 1a, (3) the qualifying 
 amount of any improvements under section 273.11, subdivision 16, 
 (4) the market value subject to taxation after subtracting the 
 amount of any qualifying improvements, (5) the new 
 classification, (6) a note that if the property is homestead and 
 at least 35 years old, improvements made to the property may be 
 eligible for a valuation exclusion under section 273.11, 
 subdivision 16, (7) the assessor's office address, and (8) the 
 dates, places, and times set for the meetings of the local board 
 of review or equalization, the review process established under 
 section 274.13, subdivision 1c, and the county board of 
 equalization.  If the assessment roll is not complete, the 
 notice shall be sent by ordinary mail at least ten days prior to 
 the date on which the board of review has adjourned.  The 
 assessor shall attach to the assessment roll a statement that 
 the notices required by this section have been mailed.  Any 
 assessor who is not provided sufficient funds from the 
 assessor's governing body to provide such notices, may make 
 application to the commissioner of revenue to finance such 
 notices.  The commissioner of revenue shall conduct an 
 investigation and, if satisfied that the assessor does not have 
 the necessary funds, issue a certification to the commissioner 
 of finance of the amount necessary to provide such notices.  The 
 commissioner of finance shall issue a warrant for such amount 
 and shall deduct such amount from any state payment to such 
 county or municipality.  The necessary funds to make such 
 payments are hereby appropriated.  Failure to receive the notice 
 shall in no way affect the validity of the assessment, the 
 resulting tax, the procedures of any board of review or 
 equalization, or the enforcement of delinquent taxes by 
 statutory means. 

    HIST: Ex1971 c 31 art 23 s 2; 1973 c 492 s 14; 1974 c 363 s 1; 
 1975 c 437 art 8 s 7; 1980 c 437 s 3; 1982 c 523 art 23 s 1; 
 1Sp1985 c 14 art 4 s 41; 1986 c 444; 1988 c 719 art 6 s 8; 1993 
 c 375 art 5 s 16; 1995 c 1 s 3; 1997 c 231 art 2 s 17