{"data":{"id":"us-mn/minn.-stat.-273.35","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.35","heading":"GAS AND WATER COMPANIES.","body":"The personal property of gas and water companies shall be listed and assessed in the town or district where located, without regard to where the principal or other place of business of the company may be located.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.35","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"5793225c0dffee1cf336900ff9bead5ab2a5c0f18129a74c0379edde9e5f3be8","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.34","next":"us-mn/minn.-stat.-273.36"},"notice":"GroundRules: Original legal text. Not legal advice."}