The county assessor of the county in which the property is situated shall value and assess the taxable property in said area and shall report the same to the county auditor of the county in which such property is situated on or before October 1 of each year.
Minn. Stat. § 473.626
VALUE AND ASSESSMENT OF TAXABLE DETACHED PROPERTY.
Known as the Metropolitan Landfill Abatement Act
The act spans §§ 473.121 to 473.915 (246 sections).
1975 c 13 s 106; 1Sp1981 c 1 art 8 s 18
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.