{"data":{"id":"us-mn/minn.-stat.-273.46","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.46","heading":"ASSIGNEES AND RECEIVERS.","body":"Personal property in the hands of an assignee or receiver shall be listed and assessed at the place of listing before the appointment of the assignee or receiver.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.46","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"e418375d42fcbb81f8234f4e428da3baa0ae43d3871727a56ba003a7fdab2489","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.45","next":"us-mn/minn.-stat.-273.47"},"notice":"GroundRules: Original legal text. Not legal advice."}