Minnesota § 273.48 - WHERE LISTED IN CASE OF DOUBT
Full text of Minnesota Minnesota Statutes § 273.48 — WHERE LISTED IN CASE OF DOUBT, with citation guidance and answers to common questions.
§ 273.48. WHERE LISTED IN CASE OF DOUBT
In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and, if between different counties, or places in different counties, by the commissioner of revenue; and when determined in either case shall be as binding as if fixed hereby.
History:
(2018) RL s 834; 1911 c 223 s 1; 1973 c 582 s 3
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 273.48
What does Minnesota Statutes § 273.48 cover?
Section 273.48 ("WHERE LISTED IN CASE OF DOUBT") 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 § 273.48?
A common citation format is "Minnesota Statutes § 273.48" (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 § 273.48 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.