1998 Minnesota Statutes

     270.13 Record of proceedings changing gross tax 
  capacity; duties of county auditor. 

    A record of all proceedings of the commissioner of revenue 
 affecting any change in the gross tax capacity of any property, 
 as revised by the state board of equalization, shall be kept by 
 the commissioner of revenue and a copy thereof, duly certified, 
 shall be mailed each year to the auditor of each county wherein 
 such property is situated, on or before June 30 or 30 days after 
 submission of the abstract required by section 270.11, 
 subdivision 2, whichever is later.  This record shall specify 
 the amounts or amount, or both, added to or deducted from the 
 gross tax capacity of the real property of each of the several 
 towns and cities, and of the real property not in towns or 
 cities, also the percent or amount of both, added to or deducted 
 from the several classes of personal property in each of the 
 towns and cities, and also the amount added to or deducted from 
 the assessments of individuals, copartnerships, associations, or 
 corporations.  The county auditor shall add to or deduct from 
 such tract or lot, or portion thereof, of any real property in 
 the county the required percent or amount, or both, on the gross 
 tax capacity thereof as it stood after equalized by the county 
 board, adding in each case a fractional sum of 50 cents or more, 
 and deducting in each case any fractional sum of less than 50 
 cents, so that no gross tax capacity of any separate tract or 
 lot shall contain any fraction of a dollar; and add to, or 
 deduct from, the several classes of personal property in the 
 county the required percent or amount, or both, on the gross tax 
 capacity thereof as it stood after equalized by the county 
 board, adding or deducting in manner aforesaid any fractional 
 sum so that no gross tax capacity of any separate class of 
 personal property shall contain a fraction of a dollar, and add 
 to or deduct from assessments of individuals, copartnerships, 
 associations, or corporations, as they stood after equalization 
 by the county board, the required amounts to agree with the 
 assessments as returned by the commissioner of revenue. 

    HIST: (2367) 1907 c 408 s 13; 1949 c 543 s 6; 1971 c 564 s 4; 
 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1976 c 334 s 5; 1986 c 
 444; 1987 c 268 art 7 s 22; 1988 c 719 art 5 s 84; 1989 c 329 
 art 13 s 20; 1Sp1989 c 1 art 9 s 11