2025 Session Last amended: 1987 session

§ 274.08 — Correction of Books

Plain-Language Summary

The county auditor must review the assessment books and add any property that was left out. If the auditor finds an omission, the assessor must determine the property's value and correct the records. If the assessor does not act, the auditor can make the correction.

274.08 CORRECTION OF BOOKS.

The county auditor shall carefully examine the assessment books. If any property has been omitted, the auditor shall enter it on the list. The auditor shall notify the assessor of the omission. Upon notification, the assessor shall immediately determine the value of the omitted property and correct the original return. If the assessor does not perform, the auditor shall determine the value of the property and make the necessary corrections.

History:

(2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1

History: History: (2042) RL s 852; 1986 c 444; 1987 c 229 art 4 s 1

Practical Notes

This is a safeguard to make sure all taxable property in the county is properly listed and valued. Property owners should be aware that even if the assessor missed their property initially, the county auditor can still add it to the tax rolls.

Source: Minnesota Office of the Revisor of Statutes