On or before the first business day in March in each year, the county auditor shall deliver the lists of the districts of the county to the county treasurer and get the treasurer's receipt for them. The lists must show the total amount of taxes due. Where the names of taxpayers appear in the property tax lists, the county auditor shall show the taxpayers' addresses. The lists are authority for the treasurer to collect the taxes shown on the list.
In counties that have elected to come under section 273.03, subdivision 2, when the county treasurer possesses the lists provided for in section 275.28, subdivision 3, the county auditor shall have access to the lists to change the market valuations and the classifications of real estate in the lists that the auditor would have been required to change in the assessment books provided for in section 273.03, subdivision 1, except for the election to discontinue the preparation of the assessment books. The county auditor is the official custodian of the lists after the year when they are in the county treasurer's possession.
Notes of Decisions
In Re Eveleth Mines, Inc., 312 B.R. 634 (Bankr. D. Minn. 2004).
· cites it 2× “Minn.Stat. § 276.01, subd. 2. The statute governing the scope of this process states that the Tax Court’s determination is to be “de novo,” though it also provides that “the order of the Commissioner or the appropriate unit of government in every case shall be prima facie valid.”
Summit House Apt. Co. v. Cnty. of Hennepin, 253 N.W.2d 127 (Minn. 1977).
· cites it 2× “§ 276.01. Under this statutory procedure there is, therefore, a one-year lag between the assessment and the collection of real estate taxes.”
Scallen v. Comm'r, 54 T.C.M. 177 (Tax Ct. 1987).
“) See Minn. Stat. sec. 276.01 (1982). See also Independent-Consolidated School District No.”
Bodel Corp. v. State, 82 N.W.2d 703 (Minn. 1957).
“01 provides in part: “All real property subject to taxation shall be listed and assessed every even-numbered year with reference to its value on May first preceding the assessment, and all real property becoming taxable any intervening year shall be listed and assessed with…”
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