2015 Minnesota Statutes
Chapters 272 - 289 — PROPERTY TAXES
Chapter 273 — TAXES; LISTING, ASSESSMENT
Section 273.38 — PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.

MN Stat § 273.38 (2015) What's This?
273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS.

The distribution lines and the attachments and appurtenances thereto of cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and supplemental thereto, and engaged in the electrical heat, light and power business, upon a mutual, nonprofit and cooperative plan, shall be assessed and taxed as provided in sections 273.40 and 273.41.

History:

(2012-2) 1925 c 306 s 2; 1939 c 321 s 2; 1949 c 554 s 2; 1971 c 427 s 20; 1973 c 582 s 3; 1974 c 47 s 1; 1Sp1985 c 14 art 4 s 69; 1987 c 268 art 6 s 34

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