1998 Minnesota Statutes

     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