Minnesota § 273.88 - EQUALIZATION OF PUBLIC UTILITY STRUCTURES

Full text of Minnesota Minnesota Statutes § 273.88 — EQUALIZATION OF PUBLIC UTILITY STRUCTURES, with citation guidance and answers to common questions.

§ 273.88. EQUALIZATION OF PUBLIC UTILITY STRUCTURES

After making the apportionment provided in Minnesota Rules, part 8100.0600, the commissioner must equalize the values of the operating structures to the level accepted by the State Board of Equalization if the appropriate sales ratio for each county, as conducted by the Department of Revenue pursuant to section 270.12, subdivision 2, clause (6), is outside the range accepted by the State Board of Equalization. The commissioner must not equalize the value of the operating structures if the sales ratio determined pursuant to this subdivision is within the range accepted by the State Board of Equalization.

History:

1Sp2017 c 1 art 15 s 24

Official Publication of the State of Minnesota
Revisor of Statutes

Frequently Asked Questions About Minnesota § 273.88

What does Minnesota Statutes § 273.88 cover?

Section 273.88 ("EQUALIZATION OF PUBLIC UTILITY STRUCTURES") 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 § 273.88?

A common citation format is "Minnesota Statutes § 273.88" (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 § 273.88 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.