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,! <br /> I <br /> ! <br /> I <br /> ! <br /> I <br /> I <br /> ! <br /> I <br /> ! <br /> i <br /> I <br /> I <br /> I <br /> I <br /> I <br /> ! <br /> i <br /> <br />~ iLmes~ta ...S. _t_a .tx.tt_e.s~_ g._O_O_2, _T_a_b_.!_e__o £ C k_a_p Uer s_ <br />T.a_[).!e.~_cor~ken.t_~ [.h!~..__Ch.'.ap.~r__2.!3_. <br /> <br /> 273.20 Assessor may enter dwellings, buildings, or <br />structures. <br /> <br /> Any officer authorized by law to assess property for <br />taxation may, when necessary to the proper performance of <br />duties, enter any dwelling-house, building, or structure, and <br />view the same and the property therein. <br /> <br /> Any officer authorized by law 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 a 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 2002 by the Office of Revisor of Statutes, State of Minnesota. <br /> <br /> <br />