1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 273 Taxes; Listing, Assessment
Section 273.1101 Valuation, terminology in statutes, laws or charters.
273.1101 Valuation, terminology in statutes, laws or charters.
Notwithstanding the provisions of any statute, special law or city charter, all references in such provisions to "true and full" values, relating to the procedure of boards of review and equalization, and to certifications by assessors and other public officers, shall be construed as referring to the current market values as determined in assessment.
HIST: 1971 c 427 s 23
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