2005 Minnesota Statutes - 270.87 — Certification to county assessors.

     270.87 Certification to county assessors. 


    After making an annual determination of the equalized fair 
 market value of the operating property of each company in each 
 of the respective counties, and in the taxing districts therein, 
 the commissioner shall certify the equalized fair market value 
 to the county assessor on or before June 30.  The equalized fair 
 market value of the operating property of the railroad company 
 in the county and the taxing districts therein is the value on 
 which taxes must be levied and collected in the same manner as 
 on the commercial and industrial property of such county and the 
 taxing districts therein.  


    HIST: 1979 c 303 art 7 s 8; 1984 c 502 art 9 s 4; 1986 c 444; 
 1987 c 268 art 7 s 24; 1Sp1989 c 1 art 9 s 16