Minnesota Statutes

Minn. Stat. § 273.08 (2026)

Assessor's Duties

✓ current as of May 2026

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The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into the records in the manner prescribed by the county assessor.

Notes of Decisions

Cited in 8 cases, 1946–2019 · leading case: State Ex Rel. Smith v. Haveland, 25 N.W.2d 474 (Minn. 1946).

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State Ex Rel. Smith v. Haveland, 25 N.W.2d 474 (Minn. 1946). · cites it 2× “1945, §§ 273.08 and 274.04, 3 the as *95 sessor had completed his official duties of assessment and levy when his assessment books and records were returned to the county auditor as of the first Monday in July.”

Theobald v. Cnty. of Lake, 712 N.W.2d 180 (Minn. 2006). · cites it 4× “” Minn.Stat. § 273.08 (2004). When determining the market value for the purpose of taxation, the county assessor must “give due weight to every element and factor affecting the market value thereof * * * [and] consider and give due weight to lands which are comparable in…”

Cnty. of Aitkin, relators v. Blandin Paper Co., 883 N.W.2d 803 (Minn. 2016). · cites it 3× “”); Minn.Stat. § 273.08 (2014) (“The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation .”

B. W. & Leo Harris Co. v. Dakota Cnty., 74 N.W.2d 111 (Minn. 1955). · cites it 4× “) § 273.08. “* * * If any property is listed or assessed on or after the fourth Monday of June, and before the return of the assessor’s books, the same shall be as legal and binding as if listed and assessed before that time.”

Landmark Cmty. Bank, N.A. v. Klingelhutz, 927 N.W.2d 748 (Minn. Ct. App. 2019). · cites it 2× “" Minn. Stat. § 273.08 (2018). Moreover, when determining the fair market value of property, "any competent evidence may be considered, if it legitimately bears upon the market value.”

Anacker v. Cnty. of Cottonwood, 302 N.W.2d 342 (Minn. 1981). · cites it 2× “12 (1980); and that Faust set price ranges for the land parcels without actually viewing the land, contrary to Minn.Stat. § 273.08 (1980). The validity of an assessment is presumed as a matter of law unless a taxpayer makes an affirmative showing to the contrary.”

Red Owl Stores, Inc. v. Comm'r of Taxation, 117 N.W.2d 401 (Minn. 1962). “In other words, ‘assessment’ is the process of going forward from the time the property is listed; of viewing property, determining its true and full value, entering that value on the book opposite the description, entering the assessment in the assessment book and on the…”

Nw. Airlines, Inc. v. Comm'r of Revenue, 265 N.W.2d 825 (Minn. 1978). “Sections 273.08 and 273.12 are applicable to real property.”

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