{"data":{"id":"us-mn/minn.-stat.-274.175","jurisdiction":"us-mn","citation":"Minn. Stat. § 274.175","heading":"VALUES FINALIZED.","body":"The assessments recorded by the county assessor and the county auditor under sections 273.124, subdivision 9; 274.16; 274.17; or other law for real and personal property are final on July 1 of the assessment year, except for property added to the assessment rolls under section 272.02, subdivision 38, and assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711 or deleted because of tax forfeiture pursuant to chapter 281. No changes in value may be made after July 1 of the assessment year, except for corrections permitted in sections 273.01 and 274.01, or assessments certified to the auditor under sections 270.87; 273.33, subdivision 2; 273.37, subdivision 2; and 273.3711.","path":["PROPERTY TAXES","CHAPTER 274. ASSESSMENTS; REVIEW, CORRECTION, EQUALIZATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/274.175","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"e2bc28401feb58a0e8b564cf718224290f81dee1e526165c032ad1f8860ff925","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-274.17","next":"us-mn/minn.-stat.-274.18"},"notice":"GroundRules: Original legal text. Not legal advice."}