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79-3198 <~VISOR > <br /> <br />CL <br /> <br /> I Sec. 9o lag VALOR[H PROPERTY TAXES.I Subdivision i. <br /> Z Real property ~ithin an agricul:ural preserve siqal I be <br /> ~ valued and a~ses~ed pursu:~nt to ~lnnesot. a Statutes, Chaotar <br /> <br /> ~ 273, except as previded In C~i~ ~ec~ian. <br /> <br /> 5 5ubd. 2. Ali land In ag~icuJtur~/ ~se sba[[ be v~[ued <br /> <br /> 6 solely ~ith reference to its agricultural capabil[t~ value, <br /> <br />g shall be de:~c~ined in · aanner pcesc;~bed b~ <br />lO coamis3ioner of revenue for thi~ purpose. Factors that <br />I1 be considered include rent capitalization, crop e~u~vatency <br /> <br />13 practical, crops, coeeadi:y p~ces,' t:anspattatlon <br /> <br />15 factor= s~afl no: be considered. <br />lb Subd. 3. ia] After :ha ~=ses=or ha= determined <br />17 ~arke: value of ail land valued according tO subdEvt=ion 2 <br />tB ~nd ali far~ but ldings~ except =ttuctures used <br /> <br />19 residential ~urposes, he sh~l compute :he as=essed value <br />ZO of that ~ro~er~y ~y applying the ~ppropri&te <br /> <br />21 · oercentaqa=. ~en the county ~uditor computes t~e rate <br /> <br />22 ta~ pur=uan: to ~inne=ota Statutea~ Section 275.09~ he <br />23 snail [nclude t~e as=eased value of Iand and build~n~= as <br /> <br /> 2~ provided in this clause. <br /> 25 (b) The county auditor shall compu[e the o~qfnal ad <br /> <br /> ~T mul~ia~ying It~ a~e~ed value t~me~ the tota~ ra:a of <br /> 28 for al [ purpo=e~ a~ prov}ded tn cfau=e (a} . <br /> 29 (cl The county eudltor ~ha[t then compute the <br /> 30 ad va[orem aroper:Y tax on land cia=s~fied agticul:~ra[ <br /> <br /> 33 all ~urpo~es. <br /> <br /> <br />