2007 Minnesota Statutes

270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES
OF COUNTY AUDITOR.
A record of all proceedings of the commissioner affecting any change in the net tax capacity
of any property, as revised by the State Board of Equalization, shall be kept by the commissioner
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 270C.89, whichever is later. This record shall specify the amounts or amount, or
both, added to or deducted from the net 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 assessment of any person. 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 net 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 net 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
net tax capacity thereof as it stood after equalized by the county board, adding or deducting in
manner aforesaid any fractional sum so that no net tax capacity of any separate class of personal
property shall contain a fraction of a dollar, and add to or deduct from assessment of any person,
as they stood after equalization by the county board, the required amounts to agree with the
assessments as returned by the commissioner.
History: 2005 c 151 art 1 s 98