Minn. Stat. § 274.175

The assessments recorded by the county assessor and the county auditor under sections 273.124, subdivision 9 ; 274.16 ; 274.17 ; or other law for real and personal property are final on July 1 of the assessment year, except for property added to the assessment rolls under section 272.02, subdivision 38 , and assessments certified to the auditor under sections 270.87 ; 273.33, subdivision 2 ; 273.37, subdivision 2 ; and 273.3711 or deleted because of tax forfeiture pursuant to chapter 281. No changes in value may be made after July 1 of the assessment year, except for corrections permitted in sections 273.01 and 274.01 , or assessments certified to the auditor under sections 270.87 ; 273.33, subdivision 2 ; 273.37, subdivision 2 ; and 273.3711 .