Minnesota Statutes
Minn. Stat. § 272.195 (2026)
Legal Description
✓ current as of May 2026
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When a parcel of land has been coded under the county code system, as hereinbefore provided, and notice thereof has been given to the owner of such land, it shall be a legal and valid description of such land for taxation purposes, and such land shall thereafter be so described on the tax rolls of the county.
Notes of Decisions
Cited in 1
case, 2006–2006 · leading case: Theobald v. Cnty. of Lake, 712 N.W.2d 180 (Minn. 2006).
Theobald v. Cnty. of Lake, 712 N.W.2d 180 (Minn. 2006). “1 (2004); Minn.Stat. § 272.195 (2004). After the county auditor has listed the lands and lots that are subject to taxation, it is the county assessor’s role to “determine the market value of each tract or lot of real property listed for taxation.”
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