Minn. Stat. » CHAPTER 273. TAXES; LISTING, ASSESSMENT
Minnesota Statutes

Minn. Stat. § 273.76 (2026)

[Repealed]

✓ current as of May 2026
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MS 1986 [Repealed, 1987 c 291 s 244]

Notes of Decisions
Cited in 5 cases, 1995–2001 · leading case: Brookfield Trade Ctr., Inc. v. Cnty. of Ramsey, 609 N.W.2d 868 (Minn. 2000).
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Brookfield Trade Ctr., Inc. v. Cnty. of Ramsey, 609 N.W.2d 868 (Minn. 2000). · cites it 54× “On remand from this court, the issue before the tax court was whether an assessment agreement establishing the minimum market value for a development property for tax assessment purposes was invalid because the assessor did not comply with the statutory certification…”
Brookfield Trade Ctr., Inc. v. Cnty. of Ramsey, 584 N.W.2d 390 (Minn. 1998). · cites it 4× “greement had no force or effect upon real estate tax proceedings commenced after the agreement terminated; 2) the parties intended the effect of the minimum market value established in the agreement to terminate after determination of the January 2, 1991 assessed value and…”
Lake Superior Paper Indus. v. State, 624 N.W.2d 254 (Minn. 2001). · cites it 2× “8 (1990), like its predecessor statute Minn.Stat. § 273.76, subd. 8 (1984), requires that an assessment agreement be executed prior to completion of the improvements, the assessment agreement at issue in this case is invalid because construction of the paper mill was completed…”
Winnetka Partners Ltd. P'ship v. Cnty. of Hennepin, 538 N.W.2d 912 (Minn. 1995). · cites it 2× “The Hennepin County Assessor certified this value on February 18, 1987, as then required by Minn.Stat. § 273.76, subd. 8 (1986), presently Minn.”
Norwest Credit, Inc. v. City of Davenport, 626 N.W.2d 153 (Iowa 2001). “8, 1995) (discussing Minn.Stat. § 273.76(8) (1980) (current version at Minn.”
— Minn. Stat. § 273.76(8) — 1 case
Norwest Credit, Inc. v. City of Davenport, 626 N.W.2d 153 (Iowa 2001). “8, 1995) (discussing Minn.Stat. § 273.76(8) (1980) (current version at Minn.”
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