Minnesota Statutes

Minn. Stat. § 273.03 (2026)

Real Estate; Assessment; Method

✓ current as of May 2026

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Subdivision 1.Assessment books.

The county auditor shall annually provide the necessary assessment books and blanks at the expense of the county, for and to correspond with each assessment district. The auditor shall make out, in the real property assessment book, complete lists of all lands or lots subject to taxation, showing the names of the owners, if known; and, if unknown, so stated opposite each tract or lot, the number of acres, and the lots or parts of lots or blocks, included in each description of property. The list of real property becoming subject to assessment and taxation may be appended to the personal property assessment book. The assessment books and blanks for real and personal property shall be in readiness for delivery to the assessors on or before the first Monday in December of each year.

Subd. 2.Election to use card ledger or electronic data system.

Any county in this state which employs a county assessor who maintains a unit card ledger system or similar system of real estate and the market value and net tax capacities ascertained by the assessor affecting such real estate, and which county has established an electronic data processing system or similar system to perform the processing of assessment and tax accounting, may discontinue the preparation of assessment books as provided in subdivision 1. The election to discontinue the preparation of assessment books as defined in subdivision 1 shall be made by the county auditor.

Subd. 3.

MS 2012 [Repealed, 2014 c 308 art 9 s 94]

Notes of Decisions

Cited in 7 cases, 1955–2016 · leading case: Cnty. of Aitkin, relators v. Blandin Paper Co., 883 N.W.2d 803 (Minn. 2016).

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Cnty. of Aitkin, relators v. Blandin Paper Co., 883 N.W.2d 803 (Minn. 2016). · cites it 4× “”); Minn.Stat. § 273.03 (“The auditor shall make .”

State v. Hinkel, 365 N.W.2d 774 (Minn. 1985). “at § 273.03, which section 1.05 makes a misdemeanor.”

United States Steel Corp. v. State, 324 N.W.2d 638 (Minn. 1982). · cites it 2× “Appellant correctly points out that under our statutes real property includes land and minerals, Minn.Stat. § 273.03; *641 that all property is to be valued at its market value including the value of mines or quarries on the property, Minn.”

Programmed Land, Inc. v. O'CONNOR, 602 N.W.2d 895 (Minn. Ct. App. 1999). · cites it 4× “Minn.Stat. § 273.03, subds. 1, 2 (1998). The county assessor then has the duty to make all assessments and enter *904 them into the assessment books furnished by the county auditor.”

Theobald v. Cnty. of Lake, 712 N.W.2d 180 (Minn. 2006). · cites it 2× “” Minn. Stat. § 273.03 , subd. 1 (2004); Minn.”

B. W. & Leo Harris Co. v. Dakota Cnty., 74 N.W.2d 111 (Minn. 1955). · cites it 2× “) § 273.03. “* * * The list of real property "becoming subject to assessment and taxation every odd-numbered year may be appended to the personal property assessment book.”

Wolf Lake Camp, Inc. v. Cnty. of Itasca, 252 N.W.2d 261 (Minn. 1977). “The trial court described the procedure as follows: “In Itasca County, up to this point in time, the county auditor delivers to the county assessor pursuant to Minn.Stat. 273.03 the assessment books and blanks which lists separately each government subdivision or platted lot and…”

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