Minn. Stat. § 94.101: VALUATION OF BOND-FINANCED PROPERTY.

Notwithstanding the valuation provisions of sections 16A.695, subdivision 3, and 94.10, subdivision 1, paragraph (a), for the sale of state bond-financed property administered by the commissioner of natural resources, the commissioner may determine the value of such property based on the data specified in section 84.0272, subdivision 3, provided that the value of the property is $50,000 or less.