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2023 Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 273 — Taxes; Listing, Assessment
Section 273.26 — Personal Property; Where Listed.
Universal Citation: MN Stat § 273.26 (2023)
273.26 PERSONAL PROPERTY; WHERE LISTED.
Except as otherwise in this chapter provided, personal property shall be listed and assessed in the county, town, or district where the owner, agent, or trustee resides.
History:(2003) RL s 820
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