Minnesota § 273.1232 - TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS
Full text of Minnesota Minnesota Statutes § 273.1232 — TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS, with citation guidance and answers to common questions.
§ 273.1232. TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS
Subdivision 1.Reassessments required.
For the purposes of sections 273.1231 to 273.1235, the county assessor must reassess all damaged property in a disaster or emergency area, except that the commissioner of revenue shall reassess all property for which an application is submitted to the commissioner under section 273.1233 or 273.1235. As soon as practical, the assessor or commissioner of revenue must report the reassessed value to the county auditor.
Subd. 2.Local tax rates.
Except as otherwise required by law, the county auditor must compute local tax rates for taxes payable in the year following the year in which the damage occurred using the values established for the January 2 assessment.
History:
1Sp2007 c 2 art 3 s 7; 2008 c 366 art 15 s 6
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 273.1232
What does Minnesota Statutes § 273.1232 cover?
Section 273.1232 ("TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS") 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 § 273.1232?
A common citation format is "Minnesota Statutes § 273.1232" (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 § 273.1232 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.