Minnesota § 273.47 - PROPERTY MOVED BETWEEN JANUARY AND MARCH

Full text of Minnesota Minnesota Statutes § 273.47 — PROPERTY MOVED BETWEEN JANUARY AND MARCH, with citation guidance and answers to common questions.

§ 273.47. PROPERTY MOVED BETWEEN JANUARY AND MARCH

The owner of personal property, removing from one county, town, or district to another between January 2 and March 1, shall be assessed in either in which the owner is first called upon by the assessor. A person moving into this state from another state between those dates shall list the property the person owns on January 2 of such year in the county, town, or district in which the person resides, unless it appears to the assessor that the person is held for tax of the current year on the property in another state.

History:

(2017) RL s 833; 1969 c 709 s 8; 1986 c 444

Official Publication of the State of Minnesota
Revisor of Statutes

Source: official Minnesota text · Last verified 2026-08-27

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Frequently Asked Questions About Minnesota § 273.47

What does Minnesota Statutes § 273.47 cover?

Section 273.47 ("PROPERTY MOVED BETWEEN JANUARY AND MARCH") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Minnesota § 273.47?

A common citation format is "Minnesota Statutes § 273.47" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Minnesota law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.

How does Minnesota § 273.47 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.