Except as otherwise in this chapter provided, personal property shall be listed and assessed in the county, town, or district where the owner, agent, or trustee resides.
Minn. Stat. § 273.26
PERSONAL PROPERTY; WHERE LISTED.
(2003) RL s 820
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.