Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8110 - CERTIFICATE OF REAL ESTATE VALUE
Part 8110.0500 - COMMISSIONER MAY REQUIRE ADDITIONAL INFORMATION
Universal Citation: MN Rules 8110.0500
Current through Register Vol. 48, No. 39, March 25, 2024
The commissioner of revenue may require additional information to be included on the Certificate of Real Estate Value as is necessary for the preparation of the annual assessment/sales ratio study. The additional information must be consistent with the most recent Standard on Assessment Ratio Studies published by the assessment standards committee of the International Association of Assessing Officers and specific procedures published in the State Register by the Commissioner of Revenue pursuant to Minnesota Statutes, section 273.1325, subdivision 2.
Statutory Authority: MS s 270.06; 270C.06; 272.115
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