The county auditor shall carefully examine the assessment books. If any property has been omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission. Upon notification, the assessor shall immediately determine the value of the omitted property and correct the original return. If the assessor does not perform, the auditor shall determine the value of the property and make the necessary corrections.
Minn. Stat. § 274.08
CORRECTION OF BOOKS.
Applied in 1 court decision — leading case Programmed Land, Inc. v. O'CONNOR (1999)
Most recently applied in Programmed Land, Inc. v. O'CONNOR (December 1999)
(2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1
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.