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Minnesota Statutes 1999, 273.20 <br /> <br /> Minnesota Statutes 1999. Table o£ Chapters <br /> 'Table of contents fbr Chapter 273 <br /> <br />http://www.revisor.leg.state.mn.us/stats/273/20.htm I <br /> <br /> 273.20 Assessor may enter dwellings, buildings, or <br />structures. <br /> <br /> gmy officer authorized by law uo assess property for <br />taxation may, when necessary Uo the proper performance cf <br />duties, enner any dwelling-house, building, or structure, and <br />view the same and the property therein. <br /> <br /> ~my officer aunhorized by !~w to assess property for ad <br /> valorem tax purposes shall have reasonable access to land and <br /> structures as necessary for the proper performance of their <br /> duties. A property owner may refuse to allow an assessor to <br /> inspect their property. This refusal by the property owner must <br /> be either verbal or expressly stated in a letter to the county <br /> assessor. If the assessor is denied access to view & property, <br /> the assessor is authorized to estimate the property'S' estimated <br /> market value by making assumptions believed appropriate <br /> concerning the property's finish and condition. <br /> <br /> HIST: (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24 <br /> <br />Copyright 1999 by the Office of Revisor'of Statutes, SCare of Minnesota. <br /> <br />1 of 1 03/07/2000 8:31 AM <br /> <br /> <br />